9911796707
TMI Blog2025 (4) TMI 1551X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 and the consequential order in original dated 18.02.2025, imposing a penalty for Rupees One Crore under Section 112 (a)/(b) of the Customs Act, 1962 should not be set aside as legally unsustainable. The impugned order dated 18.02.2025 is based solely on retracted statements of accused persons, without allowing the petitioner to cross-examine them and the seizure witnesses, violating section 138B of the said act and principles of Natural Justice. Additionally, the penalty suffers from vagueness and lacks specific findings on the alleged contravention, making it arbitrary and excessive." 3. Thus from the aforesaid, it is seen that the fundamental challenge is the show cause notice dated 04.08.2023 and Order-in- Original dated 18.02.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the state of Assam and the alleged transportation was also done through state of Assam and therefore, when a part of cause of action had arose within the jurisdiction of this court, this court shall have jurisdiction to entertain the present writ petition. 6. I have given anxious considerations to the arguments advanced by the learned counsel for the parties. 7. It is true that Article 226 (2) of the Constitution of India allows a High Court to exercise its power, to issue writs, even if the authority or person against whom the writ is sought is outside its territorial jurisdiction, as long as the cause of action or part of it arises within its territorial jurisdiction. It is also equally well settled that a small portion of cause of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anj. 12. Therefore, part of the cause of action arises within the jurisdiction of this court. 13. Now therefore, let this court examine whether any of the aforesaid facts pleaded, would give rise to any part of cause of action at Karimganj for the purpose of conferring territorial jurisdiction upon this court. 14. It is the pleaded case that on 11.02.2023, 90 pieces of gold (weighing 18657 gms) were seized by the Revenue Intelligence (DRI) Officials from four co-accused persons at Dalkhola Railway Station, situated at West Bengal. Their statements were also recorded by the DRI. 15. The impugned show cause notice dated 04.08.2023 was issued by the Additional Director, Directorate of Revenue Intelligence (DRI), Kolkata Zonal Unit proposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the co-accused. 18. Thus from the aforesaid facts, the entire facts pleaded in support of the cause of action to challenge the impugned show cause notice dated 04.08.2023 and the impugned order in original dated 18.02.2025 has not at all arisen within the jurisdiction of this court. The gold were seized in the state of West Bengal by the Directorate of Revenue Intelligence Authorities having jurisdiction within the state of West Bengal, show cause notice was issued by the authorities having jurisdiction in the state of West Bengal and the impugned proceeding was conducted in the state of West Bengal, wherein the petitioner alleges violation of principles of natural justice and the impugned order is also passed by the Custom authorities hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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