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2024 (12) TMI 1103

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..... oach the Adjudicating Officer, i.e. the Additional Commissioner/Joint Commissioner, Customs, Agartala with an application in a proper format for release of the perishable goods duly supported with all necessary facts and documents in terms of Section 110 (1-A) of the Customs Act, 1962 within a period of 4(four) days from today. On receipt of such application, the Adjudicating Officer/ Additional Commissioner/Joint Commissioner, Customs, Agartala would take a decision in accordance with law, preferably within a period of 10 (ten) days from the date of receipt of such application after complying with the principles of natural justice. Petition disposed off. - HON BLE THE CHIEF JUSTICE MR. APARESH KUMAR SINGH AND HON BLE MR. JUSTICE BISWAJIT .....

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..... cable laws in a truck bearing registration No. AS-01RC-1327 from Jiban Kumar Saha, M.G. Bazar, Agartala, West Tripura to the petitioner's firm at Bishalgarh for timely distribution to customers. The said consignment was intercepted allegedly for violation of Section 7 (1) (c) of the Customs Act, 1962 in terms of the provisions of Section 110 of the Act. Copy of the seizure list dated 19.11.2024 is at Annexure-3. Petitioner received a summon dated 27.11.2024 under Section 108 of the Customs Act, 1962, to which he filed a written statement on 02.12.2024. Petitioner also made a prayer on the same date for release of the goods as they are perishable in nature in terms of Section 110 (1-A) of the Act before the Superintendent of DPF, Customs .....

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..... the Adjudicating Officer in a proper format. In case, such an application is made, the Adjudicating Officer would decide it in accordance with law within a reasonable time or as may be directed by this Court. 5. Learned counsel for the petitioner submits that the petitioner is ready to make an application in a prescribed format before the Adjudicating Officer within a period of 3 (three) days. The Adjudicating Officer may be directed to dispose of the said application considering the perishable nature of the goods within a short period. 6. On hearing the learned counsel for the petitioner and on consideration of the limited gamut of facts required to deal with the issue at hand, we are of the considered view that the petitioner should appro .....

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