TaxTMI 
TaxTMI 
2023 (9) TMI 1298
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....as been filed seeking issuance of a writ of certiorari, for quashing seizure memo dated 14.02.2023 (Annexure P-1) and further for issuance of a writ in the nature of mandamus directing the respondents to release the goods seized vide aforesaid memo. 2. Through this petition, challenge has been raised to the act and conduct of the respondents, whereby the goods purchased by the petitioner from an importer namely M/s Vinayak Creations have been seized. 3. Learned counsel for the petitioner submits that there is no privity of contract between him and the authorities and the said goods do not fall under the category of any "banned goods". It is submitted that the provisions of Section 110 read with Sections 111 of the Customs Act, 1962 (f....
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....ficer may consider relevant to the identity of the goods in any proceedings under this Act and shall make an application to a Magistrate for the purpose of- (a) certifying the correctness of the inventory so prepared; or (b) taking, in the presence of the Magistrate, photographs of such goods, and certifying such photographs as true; or (c) allowing to draw representative samples of such goods, in the presence of the Magistrate, and certifying the correctness of any list of samples so drawn. (1C) Where an application is made under sub-section (1B), the Magistrate shall, as soon as may be, allow the application.] (2) Where any goods are seized under sub-section (1) and no notice in respect thereof....
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.... confiscation:- (a) any goods imported by sea or air which are unloaded or attempted to be unloaded at any place other than a customs port or customs airport appointed under clause (a) of section 7 for the unloading of such goods; (b) any goods imported by land or inland water through any route other than a route specified in a notification issued under clause (c) of section 7 for the import of such goods; (c) any dutiable or prohibited goods brought into any bay, gulf, creek or tidal river for the purpose of being landed at a place other than a customs port; (d) any goods which are imported or attempted to be imported or are brought within the Indian customs waters for the purpose of being imported, cont....
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....entry made under this Act, or in the case of baggage in the declaration made under section 77; (m) [any goods which do not correspond in respect of value or in any other particular] with the entry made under this Act or in the case of baggage with the declaration made under section 77 [in respect thereof, or in the case of goods under transhipment, with the declaration for transhipment referred to in the proviso to sub-section (1) of section 54]; (n) any dutiable or prohibited goods transited with or without transhipment or attempted to be so transited in contravention of the provisions of Chapter VIII; (o) any goods exempted, subject to any condition, from duty or any prohibition in respect of the import thereof ....
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....s be issued to release the confiscated goods. 6. Per contra, learned counsel for respondents No. 1 to 3 has taken us to the definition of "goods" which can be confiscated and emphasizes on Clause (m) of Section 111 of the Act, which reads as under: Section 111 (m) [any goods which do not correspond in respect of value or in any other particular] with the entry made under this Act or in the case of baggage with the declaration made under section 77 3 [in respect thereof, or in the case of goods under transhipment, with the declaration for transhipment referred to in the proviso to sub-section (1) of section 54]; 7. Learned counsel for respondents No. 1 to 3 has vehemently argued that the word used in the opening of this Clause is "any ....
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....Although, any prior notice may not be mandatory under the provisions of law. However, where the goods are not banned or against any violation of any other law, a business transaction cannot be ruined at the whims and fancies of the respondents. Merely because one of the importer was successful in clicking a deal for a lesser amount of price, cannot be a reason for such a bizarre action. 11. There is nothing on record to show that the price at which the said importer had imported the said goods was wrong and it may be a case that the other importers are purposefully importing the said goods on a higher price for higher profits. Fixation of price of the goods is absolutely relative and based on multiple factors, which two businessmen take ....