TaxTMI 
TaxTMI 
2026 (8) TMI 1235
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....in connection with DRI Seizure No. 02/CL/IMP/ARECA/DRI/ DiRU/2025-26, corresponding to G.R. Case No. 718/2025, whereby, it had directed release of 570 bags of Areca nuts seized by the Customs Department to the respondent No. 1 on furnishing a bond of Rs.10 Lakhs along with surety to the satisfaction of Investigating Officer. 3. The facts relevant for consideration of the instant criminal petition, in brief, are that on 19.12.2025, on receipt of an information through the reliable sources by the Officers of the Directorate of the Revenue Intelligence, Dimapur to the effect that some trucks are carrying smuggled foreign origin Areca nuts from Manipur to Dimapur. It was further informed that said trucks would likely to reach Dimapur during the early hours of 20.12.2025, a surveillance team was arranged at Kukidolong on National Highway leading towards Dimapur. After some time, i.e., at around 0700 hours on 20.12.2025, two trucks bearing Registration No. CG-04-JD-5709 and AS-01-FC-7638were intercepted by the DRI officials at Kukidolong. During the interrogation of the drivers of the said trucks, it was revealed that said trucks were carrying Areca nuts loaded from the Ukhrul distric....
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.... Customs Act, 1962 being a special law would prevail over the provisions of the general law like BNSS, 2023. He submits that the seizure of areca nuts in the instant case has been made by the customs authorities in exercise of powers under Section 110 of the said Act. 8. He further submits that under Section 110 (1A) as well as under Section 110A of the said Act, the power to dispose of the goods seized under Section 110 of the said Act in case such goods are perishable in nature or hazardous in nature is with the "proper officer". He submits that the proper officer in the instant case would be an officer who has power to adjudicate the matter regarding confiscation and imposition of penalty under Section 122 of the said Act. He submits that such an officer, in the instant case, would be the Commissioner of Customs. He further submits that since the seized areca nuts were not produced before the Court, after such seizure, the powers under Section 497 of BNSS, 2023 could not have been exercised by the regular criminal court. 9. He submits that under such circumstances, the order passed by the learned Principal District and Sessions Judge/Special Judge, Dimapur granting zimma o....
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....ll within its power to direct release of the seized areca nuts on furnishing of bond and subject to production of surety. 14. He further submits that in spite of direction of the learned Sessions Judge, which has been impugned in this criminal petition, the areca nuts were not released by the respondent authorities, hence, the respondent No. 2 approached this Court by filing a writ petition which was registered as W.P.(C) No. 42/2026. He submits that in the said writ petition, by order dated 09.04.2026, a Co-ordinate Bench of this Court had directed the respondent authorities to release the said 570 bags of areca nuts to the present respondent No. 2 immediately. He further submits that the said order has been received by the respondent Nos. 1 and 2 on 10.04.2026, however, in spite of direction of this Court, the areca nuts were not released by the respondent authorities, the petitioner was compelled to file contempt case which was registered as COP(C) No. 15/2026. 15. He submits that in the said contempt case, the respondents were directed by the Court on 20.07.2026 to show compliance of the directions issued by the Court on 09.04.2026, however, the seized areca nuts are yet ....
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....8/2025 has been directed, both by the impugned order dated 12.03.2026, passed by the Court of learned Principal District and Session Judge/Special Judge, Dimapur as well as by the order dated 09.04.2026, in the WP(C) No. 42/2026 by a Co-ordinate Bench of this Court, in this instant criminal petition, we are concerned only with the legality or otherwise of the order dated 12.03.2026, passed by the Court of learned Principal District and Session Judge/Special Judge, Dimapur in G.R. Case No. 718/2025. 20. It appears from record that approximately 45,600 kgs of areca nuts were seized by the officials of Directorate of Revenue Intelligence, Dimapur Regional Unit, on 20.12.2025, in connection with Case No. No. 02/ CL/ IMP/ ARECA/ DRI/ DiRU/ 2025-26 for contravention of the provisions contained in Customs Act, 1962. The provisions contained in Section 110 of the Customs Act, 1962 provides for seizure of goods, documents and things which are liable to be confiscated under the aforesaid Act. Whereas, Section 110A of the said Act provides for release of the goods, documents, things etc. which were seized, pending adjudication. 21. Section 122 of the said Act provides that in every case....
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....tion. 26. Though, cognizance of offence under the provision of Customs Act, 1962 has not been taken in this case, however, there is no bar for the appropriate authorities under Customs Act, 1962 to proceed parallelly for the confiscation of the seized goods as well as imposition of penalty for contravention of provisions of Customs Act, 1962, if sufficient grounds may be shown for proceedings as such under the provisions of the said Act. Under such circumstances, the matter relating to confiscation and imposition of penalties has to be adjudged by the authorities earmarked in Section 122 of the said Act as per the procedure laid down in the Section 122A and other provisions of the said Act. 27. In case of a seizure of goods which is limited to any likelihood of confiscation of the same as well as imposition of penalty for contravention of any provision of the Customs Act, 1962, the provisional release of the same pending adjudication by the adjudicating authority under the Act has to be under the provisions contained in Section 110 and Section 110A of the said Act, by the proper officer. In absence of taking of any cognizance of offence under Chapter-XVI of the Customs Act, 1....