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2022 (8) TMI 811

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..... pts or any other information/material in its possession to disprove the suspicion, this does not appear to have been done. It is on the basis of the aforesaid discussion that the impugned order has to be passed. No violation amenable to Article 226 of the Constitution of India has been made out by the petitioner. No doubt, the petitioner may still have in its possession/material to disprove the conclusions of the respondent authorities. However, consideration of such information, if at all, would involve an examination of disputed facts which this Court is not inclined to embark upon in a writ petition. The petitioner has an efficacious, alternate remedy provided under Section 107 of the aforesaid Act and is at liberty to approach the .....

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..... resent writ petition has been filed. 3. The petitioner has, before the authority, made the same submission as it makes before this Court now, that detention cannot be based upon a mere suspicion and something more tangible, indicating violation or infraction of the law ought to have been in possession of the respondents. That apart the petitioner also sought cross-examination of various persons in support of their stand. 4. The response of the petitioner has been rejected including the request for cross-examination. The authority rejects the request, relying upon a communication from the vendor to the effect that the ownership of the consignment has been transferred to the petitioner and with it, the requirement of compliance with all .....

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..... lternate remedy provided under Section 107 of the aforesaid Act and is at liberty to approach the Respondent/Appellate Authority as expeditiously it desires. It is also a settled position that an Appellate Authority has all powers incidental and ancillary to the power of disposal of an appeal that include powers of grant of interim protection and release of seized material. 9. The petitioner is thus also at liberty to seek interim protection including provisional release of the vehicle/its contents. Such interim application if filed shall be disposed by the Appellate Authority after hearing the petitioner in accordance with law and within a period of one (1) week from the date of its disposal. 10. Incidentally the petitioner relies up .....

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