TaxTMI 
TaxTMI 
2025 (4) TMI 1737
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....e petitioners seeks to withdraw I.A. No. 1 of 2025. 3. There is no objection to the same, hence, I.A. No. 1 of 2025 is dismissed as withdrawn. 4. These two writ applications have been preferred seeking the following reliefs:- CWJC No. 17756 of 2024 "(i) Quashing of the Seizure dated 22.11.2023 corresponding to Kishanganj Unit Case No. 21/KNE/23-24 dated 22.11.2023 (Annexure P/4) whereby 23975 kgs of Dried Areca Nuts contained in 350 Bags along with Tata Truck bearing Registration No. UP 83 CT-5704 have been seized under Section 110 of the Customs Act, for alleged violation of Section 7, 11, 46 and 47 of Customs Act, 1962 read with Section 3 (2) of the Foreign Trade (Development and Regulation) Act, 1992 in the course of Inter State Transportation from Assam to Delhi; (ii) Quashing of the part of Provisional Release Order No. 17/2024 dated 28.02.2024 to the extent that the Adjudicating Authority has imposed, vide Condition No. 9.III to submit "END USE CERTIFICATE" issued by the Industrial/Processing Unit with regard to the released Betel Nuts for the reason that the Seized Betel Nuts were found to be sub standard and unsafe as per FSSAI Report and, m....
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.... 22.11.2023 during the pendency of the present writ application and/or without the leave of this Hon'ble Court." 5. For sake of brevity, the facts and documents have been referred by learned counsel for the parties from CWJC No. 17756 of 2024. It is not in dispute that in both the writ applications, the seizure memos have been drawn in the identical manner. 6. We reproduce the seizure memo dated 22.11.2023 enclosed as Annexure- 'P/4' in CWJC No. 17756 of 2024 hereunder for a ready reference:- "SIEZURE MEMO Unit Case No. 21/KNE/23-24 circle: Kishanganj Date: 22.11.2023 1. Import/Export : Import 2. claimed/Unclaimed : Claimed 3. Date, time & place of detention : 21.11.2023: 22:00 Hrs; Bus Stand, Kishanganj 4. Date, time & place of Seizure : 22.11.2023 at 14.30 Hrs. Customs (P), Circle, Kishanganj 5. Name & Address of the person (s) From whom goods recovered : (i)Ravindra Kumer. S/o-Sukhmesh Singh, VillNagla Kindar, Post- Pudari. Thana-Alau Mainpuri UP. 205247 (Driver of Truck bearing Reg. No.: UP-83CT-5074). (ii) A.S. Trading & Company (GSTIN: 18ARQPM3852R1ZQ), House No.: 78, Harin Kalita Path Tokobari Kamrup Assam-781009- (Consigner....
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..... It is his submission that the respondents rely upon the 'panchnama' to support their contention that the seizure is based on the "reasons to believe" but this plea of the respondents has been considered earlier by learned co-ordinate Bench of this Court in Krishna Kali Traders and Another Vs. Union of India and Others reported in 2024 SCC OnLine Pat 880 wherein the learned co-ordinate Bench having examined the seizure memo which was identical to the present case held that 'panchnama cannot be read into the seizure memo.' 9. Learned counsel further points out that identical view has been taken by the learned co-ordinate Bench of this Court in the case of Assam Supari Traders, through its Authorized Representative Cum Power of Attorney Holder Anil Kumar Yadav Vs. Union of India through the Secretary, Ministry of Finance, Department of Revenue and Others reported in 2024 SCC OnLine Pat 6401. The said judgment is binding in the light of the Hon'ble Supreme Court decision in the case of Mary Pushpam Vs. Telvi Curusumary and Others reported in (2024) 3 SCC 224. 10. Learned counsel has submitted that, in fact, this Court has followed the views expressed by the learned co-ordinate ....
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.... High Court in case of Worldline Tradex P. Ltd Vs. Commissioner of Customs and Others reported in (2016) 40 GSTR 141 provides that whenever goods are being seized, in addition to 'panchnama', the Proper Officer must also pass an appropriate order (seizure memo/order etc.) clearly mentioning the "reasons to believe" that the goods are liable for confiscation. The submission is that the circular letter talks of preparation of 'panchnama' by the Proper Officer and in addition to that, the seizure memo/order is to be drawn mentioning the "reasons to believe". It is for this reason that 'panchnama' which is prepared by the Proper Officer at the time of seizure may be read into the seizure memo. Consideration 14. This Court called upon learned ASG to take a plea as to whether the 'panchnama' is to be prepared first or the seizure memo? In other words, whether 'panchnama' is the first step towards seizure of the goods or it is the seizure which is first step followed by preparation of 'panchnama'. Learned ASG has, after all deliberations submitted that there is no doubt that 'panchnama' is prepared after the seizure of the goods and, therefore, the seizure is the first step preceding t....
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....e memo." 18. This Court has further noticed the learned coordinate Bench's judgments of this Court in Om Sai Trading Company & Another Vs. Union of India & Others reported in 2019 SCC OnLine Pat 2262 which travelled up to the Hon'ble Supreme Court in SLP(s) No. 11124 of 2021. In the case of Om Sai Trading Company (supra) and other analogous cases which were before the Hon'ble Supreme Court, this Court had been pleased to quash the seizure memos. While disposing of the SLP(s) vide September 15, 2022 order, the Hon'ble Supreme Court observed as under:- " 1. Leave Granted. 2. Having heard learned counsel for the parties, in view of the facts of the present case, and as the goods have already been released, we are not inclined to interfere with the decision of the High Court quashing the seizure memo. However, we clarify that the quashing of the seizure memo does not mean the appellants cannot investigate, and proceed in accordance with law under the provisions of the Customs Act, 1962. .." 19. Having taken note of the order of the Hon'ble Supreme Court in Om Sai Trading Company (supra) and other analogous cases, this Court has taken a view in the case of M/s As....