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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 ..... he two persons were travelling by Howrah-CST Duronto Express. That was a train scheduled to arrive at Mumbai and both passengers alleged to be involved in transporting 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mited 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 Commissioner of Customs or Competent Authority functional either at Mumbai or Thane should adjudicate and decide the proceedings. The Petitioner should not be forced to appear before a Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 denied. In such circumstances, the Petitioner be proceeded against either in Mumbai or in Thane district. 5. Having perused the Affidavit in Reply and from page 72 of the paper-book, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 arrested and travelling by train were produced before the Additional Chief Metropolitan Magistrate, Mumbai. 6. Therefore, in the facts peculiar to this case, we are not in a posit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 can derive benefits of the same. This order is passed in the peculiar facts of this case and at the request of the Petitioner. 10. The Writ Petition is allowed. We have not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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