2009 (7) TMI 719 - HC - Customs

Release of conveyance smuggling - A show cause notice has been issued calling upon the petitioner to show cause as to why the vehicle should not be confiscated in exercise of power under Section 115 of the Customs Act. Held that- power to release under section 110A of Custom Act, 1962 is discretionary. Show cause notice issued proposing confiscation. Authorities directed to complete adjudication expeditiously.

Summary

The Calcutta High Court judgment from 2009, delivered by Indira Banerjee, J., involves a writ petition against the respondent Authorities for not releasing the petitioner's truck, bearing No. WB-57A/1077. The petitioner hired the truck for transporting Chick food from Kolkata to Siliguri, but the driver, without consent, transported a consignment of betel nuts from Falakata to Kolkata. The Directorate of Revenue Intelligence intercepted the vehicle near Moregram on National Highway No. 34 and seized it under Section 110 of the Customs Act, 1962, due to the goods being of third country origin and clandestinely brought into India. A show cause notice was issued to the petitioner under Section 115 of the Customs Act, calling for justification against vehicle confiscation. The petitioner's counsel requested provisional release of the vehicle under Section 110A, subject to security furnishing, but the decision was discretionary. The judgment directed the respondent Authorities to complete adjudication within six weeks from the date of the order. An urgent xerox certified copy of the order was to be provided to the parties upon request.