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2014 (7) TMI 814 - HC - Customs


Issues:
1. Seizure of vehicles under Customs Act, 1962 for alleged smuggling.
2. Allegations of smuggling betel nuts under the guise of raw cashew nuts.
3. Failure to cooperate with authorities in adjudication proceedings.
4. Court's direction for petitioner to reply to show cause notice and cooperate with authorities.

Analysis:
The petitioner filed a writ petition seeking the release of seized vehicles under a writ of Mandamus. The petitioner, engaged in importing raw cashew nuts, claimed that the vehicles were seized during a search and seizure operation by the respondents. The petitioner alleged that the show cause notice accused him of illegally diverting import containers to substitute betel nuts with raw cashew nuts. The detention order under COFEPOSA was challenged and quashed previously. The petitioner also reported missing files from the office and requested the return of seized documents, properties, and files, which the respondents did not comply with, leading to the writ petition.

The respondents countered by accusing the petitioner of systematically smuggling betel nuts as raw cashew nuts from 2007 to 2009. They alleged that the petitioner diverted containers en route to his premises, replacing betel nuts with raw cashew nuts to evade customs duty. The vehicles were seized under the Customs Act for their involvement in smuggling activities. The respondents highlighted the petitioner's non-cooperation in adjudication proceedings, including failure to reply to the show cause notice and refusal to accept articles during examination.

After hearing both sides, the Court noted the seizure of vehicles under the Customs Act due to alleged smuggling activities by the petitioner. The Court referenced a previous order directing the petitioner to cooperate with authorities in adjudication proceedings, which the petitioner failed to comply with. Despite specific directions from the Court, the petitioner did not respond to the show cause notice, indicating a lack of cooperation. Consequently, the Court dismissed the writ petition, stating that without the petitioner's compliance with the Court's orders, the relief sought could not be granted.

 

 

 

 

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