2024 (12) TMI 1103

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....USTICE MR. APARESH KUMAR SINGH AND HON'BLE MR. JUSTICE BISWAJIT PALIT For the Petitioner(s) : Ms. R. Purkayastha, Advocate. For the Respondent(s) : Mr. Bidyut Majumder, Dy. S.G.I., Mr. Paramartha Datta, Advocate. ORDER PER Heard Ms. R. Purkayastha, learned counsel appearing for the petitioner and Mr. Paramartha Datta, learned counsel appearing for the respondent-Revenue. 2. Though p....

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....urse of transit, consignment of 700 bags of sugar were intercepted and seized by the Customs authorities on 19.11.2024 having a value of approximately Rs. 15,09,998/- in the name of the petitioner. The consignment was being transported for storage in the godown at Bishalgarh, Sepahijala District accompanied by a valid invoice, e-way bill and other relevant documents as per applicable laws in a tru....

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.... summons dated 03.12.2024 and pursuant thereto appeared on 06.12.2024 but due to absence of the respondent No. 4 no proceedings could be held. His application for release of the goods under Section 110 (1-A) of the Act is kept pending. Apprehending that the goods which are perishable in nature may be destroyed due to various reasons including inclement weather, petitioner has approached this Court....

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.... the summons issued upon the petitioner on 19.11.2024, the petitioner appeared on 20.11.2024 and denied ownership of the goods. Therefore, certain facts are also in dispute. He further submits that petitioner is required to apply before the Adjudicating Officer in a proper format. In case, such an application is made, the Adjudicating Officer would decide it in accordance with law within a reasona....