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TMI Blog2016 (3) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... kara For the Respondent : Mr B M Chatterjee, Senior Adv, with Mr. Pradeep S. Jetly and Mr. M. S. Bhardwaj JUDGEMENT 1. This Petition under Article 226 of the Constitution of India has a limited challenge and, particularly, after our earlier order dated 24th August 2015. 2. The only contention of Mr. Nankani, learned senior Advocate appearing for the Petitioner is that the Joint/Additional Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ember 2009 issued by the Central Board of Excise and Customs, Annexure "1" and "2" of the Affidavit in Reply are relied upon. 4. Mr. Nankani would submit that barring a reference to the alleged smuggling of gold through Bagdogra, the other allegations in the show-cause notice pertaining to interception at Shahad in Thane District, investigations carried out within that district have not been deni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orting the goods were travelling by this train. When this train reached Igatpuri station, that a watch was kept on their movement. That is how these two persons got down when the train just passed Shahad station. The officers followed them and arrested them with the alleged contraband. The seizure was effected and all that has taken place within the Thane district. It also reveals that the persons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these circumstances, we dispose of this Petition by directing that the Competent Authority at Mumbai/Thane will adjudicate the matter and pass a reasoned order after hearing all the Petitioners. 9. We clarify that in this Petition a direction is issued to the Commissionerate at Mumbai/Thane to adjudicate the matter, but this order would not mean that all Assessees and other than the Petitioners ..... X X X X Extracts X X X X X X X X Extracts X X X X
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