2024 (4) TMI 852

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....ts : Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Jitesh Sah. For the State : Md. T.M. Siddiqui, Mr. T. Chakraborty, Mr. S. Sanyal. 1. This intra court appeal by the writ petitioners is directed against an interim order dated 11.03.2024 passed in WPA 4729 of 2024. 2. By the said writ petition the appellants contended that by operation of law the seized goods can no longer be retained by the ....

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....rned to the petitioners. It is submitted that in the instant case the seizure was effected on 25.03.2023 and the show cause notice was issued on 26.12.2023 well beyond the period of six months and the proviso under sub-section (7) of Section 67 was not involved and the time was not extended and, therefore, by operation of law the seized goods have to be returned. 4. The learned Single Bench dis....

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....nsidered the series of representations made by them and the last of which was made on 15th July, 2023 for release of the stock in question and the details of the grievance are clearly spelt out in the representation. 7. The learned Single Bench by the order dated 08.08.2023 disposed of the writ petition by directing the respondent authorities to consider and dispose of the representation dated ....

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....ners, namely, Biswas Timber Mart and Others. 11. In order to consider the correctness of the contentions, we have perused the order passed by the authority dated 1st September, 2023 in pursuance to the directions issued in WPA 17991 of 2023 dated 08.08.2023. In the preamble portion of the order the facts have been recorded in which a finding has been recorded that the present appellants failed ....