Patna High Court
M/S Shyam Traders vs The Union Of India on 30 November, 2021
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.11392 of 2021
======================================================
1. M/s Shyam Traders At Jagun Bazar, P.O.- Jagun, P.S.- Lekhapani, Sub
Division Office- Margherita, District- Tinsukiya, State- Assam- 786188
through its Proprietor Shiv Kumari Verma, Gender- Female, aged about 40
years, W/o Sri Janardan Verma, Resident of Jagun Bazar, P.O.- Jagun, P.S.-
Lekhapani, Sub-Division Office- Margherita, District- Tinsukiya, State-
Assam- 786188.
2. M/s Sandhya Stores, 64/16, Gala Dinanath, P.S.- Kotwali, District- Varansi,
State- Uttar Pradesh through its Proprietor Manoj Kumar Singh @ Manoj
Singh, Gender- Male, aged about 49 years, S/o Sri Ravi Shankar Singh,
Resident of K 64/16, Gala Dinanath, P.S.- Kotwali, District- Varansi, State-
Uttar Pradesh- 221001.
... ... Petitioner/s
Versus
1. The Union of India through the Chief Commissioner of Customs, Central
Revenue Building, Beer Chand Patel Path, Patna.
2. The Commissioner (Appeals), Customs, CGST and CX, Patna, Central
Revenue Building, Beer Chand Patel Path, Patna.
3. The Joint Commissioner of Customs (Preventive), HQRS, 5th Floor Central
Revenue Building, Beer Chand Patel Path, Patna.
4. The Additional Commissioner (Adjudication), Office of the Commissioner
of Customs, Central Revenue Building, Beer Chand Patel Path, Patna.
5. The Assistant Commissioner (Adjudication), Customs (Preventive), HQRS
Office of the Chief Commissioner of Customs, Central Revenue Building,
Beer Chand Patel Path, Patna.
6. The Assistant Commissioner (Preventive), Division Farbesganj, District-
Araria, Bihar.
7. The Inspector cum Seizing Officer, Customs (P), Farbesganj, Division
Farbesganj, District- Araria, Bihar.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Amarendra Kumar Pathak, Advocate
For the Respondent/s : Dr. K.N. Singh (ASG)
For the U.O.I. : Mr. Anshuman Singh, Sr. S.C. Customs
======================================================
CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE S. KUMAR
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 30-11-2021
Patna High Court CWJC No.11392 of 2021 dt.30-11-2021
Heard learned counsel for the parties.
Petitioners have prayed for the following relief(s).
"(i) For Quashing of the Show Cause,
Notice bearing no. VIII (10)-474/Import/18-
19/5936-5939 dated 01.07.2019 (Annexure-
2) issued by The Assistant Commissioner,
Customs (Prev.) Division Forbesganj,
whereby the petitioners have been informed
that goods of the petitioners i.e. Big
cardamom weighing 1257 Kg valued at
Rs.20,11,200/- were seized at the Katihar
Junction, Katihar on 09.01.2019 at 11.00
hrs. by the officer of the Customs
(P),Division, Forbesganj U/S 110 of the
Customs Act,1962 and accordingly the
instant case was entered in 335-J register
vide Unit Case No. 295/DPU/18-19 dated
09.01.2019 as they have contravened the
provisions of Section 7,11,46 & 47 of the
Customers Act, 1962 read with section 3(2)
of the FTDR Act, 1992 and notification(s)
issued under Section 11 of the Customs Act,
1962 in as much as they have been found
indulged in illegal import of 1257 Kgs. of
Big cardamom of 3rd country origin (TCO)
valued at Rs. 20,11,200/- through
unauthorized route without having any
valid/legal document(s)/papers from third
country to India and thus the said goods
appears liable for confiscation under
sections 111(b) of the said Act, and penalty
is also imposable upon them for their willful
involvement in the act of illegal importation
of the said goods under Section 112(b) of
the Customs Act, 1962.
(ii) For Quashing of the consequential
Original Order dated 11.12.2019
Patna High Court CWJC No.11392 of 2021 dt.30-11-2021
(Annexure-3) passed in Original Order
No.37 -Cus/JC/FBG/2019-20 by the Joint
Commissioner, Customs (Prev.) Hqrs, Patna
arising out of Show Cause Notice bearing
no. VIII (10)- 474 /Import/18-19/5936-5939
dated 01.07.2019 holding that from the
circumstantial evidence(s) available on
record that the said notices (petitioners)
were consciously involved in the act of
illegal importation of the said seized goods
of origin from 3rd country to India through
unauthorized route without having any valid
document (s) /papers and were carrying the
same in violation of the provision of Section
7, 11, 46 & 47 4 of the said Act read with
section 3(2) of the FTDR Act,1992.
Therefore all the notices (petitioners) are
liable for penalty U/S 112) of the Customs
Act 1962 and confiscated the said seized
goods of the petitioners U/S 111(b) of the
Customs Act 1962 and further ordered to
redeem the same U/S 125 of the said Act,
on payment of redemption fine of Rs.13,
07,280/- and further imposed penalty of
Rs.5, 00,000/. upon both the petitioners U/S
112 of the said Act. Even without properly
considering the defense reply dated
03.10.2019 filed by the petitioners.
(iii) For Quashing of the consequential
order dated 27.11.2020 (Annexure-4)
passed by Commissioner (Appeals),
Customs, CGST & CX, Patna, whereby and
where under appeals number 124/2919-20
and 125/2019-20 dated 13.02.2020 filed by
the petitioners have been dismissed and
copy of the same communicated to them
Vide C.No.S-5-124 & 125/2019-
20/CAP/SZ/PAT/304-07 Dated 27.11.2020.
(iv) For holding that the impugned Show
Patna High Court CWJC No.11392 of 2021 dt.30-11-2021
Cause Notice and the consequential orders
passed by the respondents as contained in
Annexure - 2, 3 and 4 is without application
of mind, illegal, arbitrary, whimsical and
wholly without justification.
(v) For holding that seizure of goods on
09.01.2019 by the officials of custom and
initiation of proceeding/ unit case in 335-J
register vide Unit Case No. 295/DPU/ 18-19
dated 09.01.2019 is illegal, arbitrary and
wholly without jurisdiction.
(vi) For a direction upon the respondents to
release the said seized goods of the
petitioners i.e. the Big Cardamom valued at
Rs.20,11,200/ seized by the officers of
customs (P) Division, Farbisganj vide unit
case no.295/DPU/18-19 dated 09.01.2019
pending disposal of the instant writ
application.
(vii) For any other appropriate relief / reliefs
as your Lordships may deem fit and
proper."
Learned counsel for the petitioners seek permission to
withdraw the present petition reserving liberty to prefer an
appeal before the CESTAT (constituted under Section 129 of the
Customs, Excise and Service Tax Appellate Tribunal). However,
learned counsel states that the appellate authority be directed to
decide the appeal expeditiously and preferably within a period
of eight months.
Since petitioners have been pursuing the matter before
this Court, issue of limitation shall not come in the way, if the
Patna High Court CWJC No.11392 of 2021 dt.30-11-2021
appeal is preferred within next four weeks.
The petition stands disposed of in the aforesaid terms.
Interlocutory Application(s), if any, also stands
disposed of.
(Sanjay Karol, CJ)
( S. Kumar, J)
veena/rajiv-
AFR/NAFR NAFR
CAV DATE NA
Uploading Date
Transmission Date NA
