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HIGH COURT OF TRIPURA
AGARTALA
WP(C) No.795/2024
Saikat Ali, Proprietor of M/S. Saikat Enterprise, Resident of Noa Para,
Bishalgarh, District-Sepahijala, Tripura, PIN-799102.
Petitioner(s).
………
V E R S U S
1. Union of India, Represented by Secretary, Ministry of Finance, Department
of Revenue, Government of India, New Delhi, India.
2. Commissioner of Customs, Government of India, Notice to be served
through office of the Deputy Commissioner of Customs.
3. Deputy Commissioner of Customs, Government of India, Office at CGST
th th
Bhavan, 4 & 5 Floor, Netaji Chowmuhani, Mantribari Road, Agartala, West
Tripura, Tripura.
th th
4. Superintendent of DPF, Customs Division, Office at CGST Bhavan, 4 & 5
Floor, Netaji Chowmuhani, Mantribari Road, Agartala, District:-West Tripura,
Tripura.
Respondent(s).
………
For Petitioner(s) : Ms. R. Purkayastha, Advocate.
For Respondent(s) : Mr. Bidyut Majumder, Dy. S.G.I.,
Mr. Paramartha Datta, Advocate.
APARESH KUMAR SINGH
HON’BLE THE CHIEF JUSTICE MR.
BISWAJIT PALIT
HON’BLE MR. JUSTICE
Order
19/12/2024
Heard Ms. R. Purkayastha, learned counsel appearing for the
petitioner and Mr. Paramartha Datta, learned counsel appearing for the
respondent-Revenue.
2. Though petitioner has approached this Court with multiple prayers,
but learned counsel for the petitioner confines the grievance of the petitioner to
issuance of a direction upon the respondent-Customs authorities to release the
consignment of 700 bags of sugar in favour of the petitioner which was seized
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on 19.11.2024 in connection with Case No.06/CL/EXP/DPF/AGT/24-25, dated
19.11.2024.
3. As per the averments made in the writ petition, briefly stated,
petitioner, a proprietorship firm, is operating under a trade license issued by the
Nabinagar Gram Panchayat, Bishalgarh R.D. Block dated 27.03.2024 bearing
No.119 valid up to 27.03.2025 for the purposes of running a grocery shop
subject to terms and conditions. Petitioner is also registered under the GST
bearing No. 16ASNPA8854H1ZG. During course of transit, consignment of
700 bags of sugar were intercepted and seized by the Customs authorities on
19.11.2024 having a value of approximately Rs.15,09,998/- in the name of the
petitioner. The consignment was being transported for storage in the godown at
Bishalgarh, Sepahijala District accompanied by a valid invoice, e-way bill and
other relevant documents as per applicable 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 Division, Agartala, respondent No.4.
Petitioner received another summons dated 03.12.2024 and pursuant thereto
appeared on 06.12.2024 but due to absence of the respondent No.4 no
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proceedings could be held. His application for release of the goods under
Section 110(1-A) of the Act is kept pending. Apprehending that the goods
which are perishable in nature may be destroyed due to various reasons
including inclement weather, petitioner has approached this Court with a prayer
to direct the respondents to release the said consignment under suitable terms
and conditions.
4. Mr. Paramartha Datta, learned counsel for the respondents-
Revenue, submits on instructions that the petitioner has not made the
application for release of the consignment before the Adjudicating Officer who
in this case should be the Additional Commissioner/Joint Commissioner who
has been conferred the power under Chapter-XIV where value of the goods
liable for confiscation is between Rs.10 lakhs to Rs.15 lakhs. He has referred to
a Circular No.16/2018-Customs dated 08.06.2018 issued by the Central Board
of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of
Finance. Learned counsel for the Revenue also makes a statement, on
instructions, that pursuant to the summons issued upon the petitioner on
19.11.2024, the petitioner appeared on 20.11.2024 and denied ownership of the
goods. Therefore, certain facts are also in dispute. He further submits that
petitioner is required to apply before 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
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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 approach 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.
Let it be made clear that we have made no comments on the merits
of the claim of the petitioner.
7. Writ petition stands disposed of in view of above terms.
Pending application(s), if any, also stands disposed of.
(BISWAJIT PALIT), J (APARESH KUMAR SINGH), CJ
Pulak
Digitally signed by PULAK BANIK
PULAK BANIK
Date: 2024.12.19 15:19:00
+05'30'