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2020 (9) TMI 83

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..... to approach the respondent Custom authorities by filing appropriate application for provisional release whereupon the respondent Custom authorities shall release the same in accordance with their scheme/circular and upon the owners of the goods/truck furnishing adequate security, cash and bank guarantee. Whether the initiation of the seizure/ confiscation proceedings is or is not ultra vires the provisions contained in the Custom Act, 1962? - HELD THAT:- This Court finds that allegations and counter allegations have been levelled from both the sides and in fact the respondent Custom authorities, in their counter affidavit filed before this Court, have raised the issue regarding the very maintainability of the writ petition in its present form and have alleged non-cooperation by the petitioners during the course of investigation as also have placed materials on record to show that the petitioners have not approached this Court with clean hands, thus disentitling them from any relief under the equitable and discretionary jurisdiction of this Court under Article 226 of the Constitution of India, however, this Court is not going into the merit of the imputations since the same wo .....

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..... . Per contra, the learned Additional Solicitor General of India, Dr. K.N. Singh, assisted by Shri Anshuman Singh, Advocate, appearing for the respondents, has raised a preliminary objection with regard to the maintainability of the present writ petition at the instance of the writ petitioners inasmuch as one Shri Shyama kant Choudhary appears to have been authorized by the petitioner no. 1 i.e Vishal Roadways to file this petition, however, he has not disclosed as to in what capacity and in what manner he has been authorized to file the present writ petition and pray for release of the vehicle/ goods in question. It has been stated that a letter was sent for verification of the registration of the vehicle in question to the R.T.O., Lucknow and a bare perusal of the letter sent by the Registering authority, in reply, shows that the name of the owner of the vehicle in question is Shri Amit Mishra and the fact is that he has never filed any application for provisional release of the vehicle in question nor he appears to have authorized anyone for making application for release of the vehicle in question. It is also submitted that the said Shri Amit Mishra, upon interrogation, has d .....

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..... driver of the truck, the name of the purchaser has been written as M/s. M.M. Enterprises, Arya Pura, Sabji Mandi, Delhi-110007 but the license number on the said Form-M is blank and the signature of the trader is missing. Moreover, the driver of the said truck has also disclosed that the goods were loaded at a godown sharing boundary with C.R.P.F. camp, Tangla on one side and gas agency on the other side and he had not gone to Udalguri for loading on 21.01.2020 whereas the Form-M shows that the goods in question were purchased from Tangla market, Udalguri, Assam and loaded on the truck on 21.01.2020, which is self contradictory and shows that the entire transaction is suspicious and dubious. It is also submitted that the case in question is under investigation and the transporter as also the consigner of the present case have not turned up at the office of the deponent despite three summons having been issued to them, although subsequently Shri Biren Sah proprietor of M/s. V.S. Enterprises had come to the office of the deponent for recording of his statement under Section 108 of the Customs Act, 1962 on 05.03.2020 but had left the proceedings without intimating or obtaining permiss .....

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..... djudicate the issue of the very initiation of the seizure and confiscation proceedings, since the same are ultra vires the provisions contained in the Custom Act, 1962. I have heard the learned counsel for the parties and gone through the materials on record as also considered the submissions made by the learned counsel for the respective parties. This Court finds that since there is no disagreement amongst the parties regarding release of the goods/truck in question, I deem it fit and proper to grant liberty to the owners of the goods/truck in question to approach the respondent Custom authorities by filing appropriate application for provisional release whereupon the respondent Custom authorities shall release the same in accordance with their scheme/circular and upon the owners of the goods/truck furnishing adequate security, cash and bank guarantee. It is made clear that immediately upon furnishing of the security/cash bank guarantee by the owners of the goods/truck in question, the respondent Custom authorities shall provisionally release the goods/truck in question within a period of 24 hours therefrom. As regards the issue as to whether the initiation of the seizure/ .....

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