1998 (3) TMI 143

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..... 2. By this stay petition the appellants prayed that operation of the judgment and order dated 27th February, 1998, passed by the learned Trial Judge be stayed as also the proceedings pending before the Commissioner of Customs. The appellants further prayed that the goods bearing 74 cartons of Ceramic articles loaded in trailer no. WB 15-2653 and now lying in the dock, be returned to the....

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....hat evasion of duty and in cases where the value is assessed, duty is determined, but the value of the goods were undervalued in such cases Intelligence Department has power to intervene and they can detain the goods. 5. A query was put to the Counsel for the respondent as to whether the duties of the Officers of the Directorate of Revenue Intelligence has been specified. In reply though ....

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....llegal import and if during the course of such a duty certain enquiries are required to be made, in my view, question of law courts' intervention or interference therewith does not and cannot arise. It is a mere enquiry as noted above without there being any penal element. While it is true that in the notice the word "smuggling" has been penned through, but that by itself would not give a cause of....

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....e, the said order should be given effect to unless the procedure as laid down in sub-section (3) to (4) of Section 129 D of the Act is resorted to and the order is set aside by the competent authority. 7. In the case in hand it is not the case of the appellants that the departmental authorities had not acted in accordance with the provision of Section 129D of the Act. 8. Consider....