Patna High Court – Orders
V.S. Enterprise vs The Union Of India on 17 April, 2025
Author: P. B. Bajanthri
Bench: P. B. Bajanthri
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.6201 of 2020
======================================================
1. Bishal Roadways, having its registered office at 236, Don Bosco Road,
Mangaldoi Gaon, Darrang, Assam through its authorized signatory Shyama
Kant Choudhary, aged about 47 years, male, son of Late Shri Ram
Choudhary, resident of Lok Nath Para, P.S. Dalkola, District Uttar Dinajpur,
West Bengal.
2. V.S. Enterprise, having its Registered Office at Nam Doboka Gaon, Doboka,
District Nagaon, Assam through its Proprietor Biren Sah aged about 48
years, male, son of Late Kadam Lal Sah, resident of village Gangar Ghose,
P.s. baisi, District Purnea, Bihar.
... ... Petitioner/s
Versus
1. The Union of India through the Commissioner of Customs, (Preventive), 5th
floor, Central Revenue Building, Birchand Patel Path, Patna.
2. The Additional Commissioner cum Adjudicating authority, Office of the
Commissioner of Customs, (Preventive), 5th floor, Central Revenue
Building, Birchand Patel Path, Patna.
3. The Assistant Commissioner cum Incharge, Integrated Anti Smuggling Unit,
Customs (Preventive) Division, Muzaffarpur, Bihar.
4. The Inspector, customs (Preventive) Division Muzaffarpur cum Seizing
Officer, Office of the Anti Smuggling Unit, Customs (Preventive) Division,
Muzaffarpur, Bihar.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 6202 of 2020
======================================================
1. V.S. Enterprise having its Registered Office at Nam Doboka Gaon, Doboka,
District Nagaon, Assam through its Proprietor Biren Sah aged about 48
years, Male, Son of Late Kadam Lal Sah, Resident of Village Gangar Ghose,
P.S. Baisi, District Purnea, Bihar.
2. Bishal Roadways, having its Registered office at 236, Don Bosco Road,
Mangaldoi Gaon, Darrang, Assam through its authorized Signatory Shyama
Kant Choudhary, aged about 47 years, Male, Son of Late Shri Ram
Choudhary, Resident of Lok Nath Para, P.S. Dalkola, District Uttar Dinajpur,
West Bengal.
... ... Petitioner/s
Versus
1. The Union of India through the Commissioner of Customs (Preventive), 5th
Floor, Central Revenue Building, Birchand Patel Path, Patna.
2. The Additional Commissioner cum Adjudicating Authority, Office of the
Commissioner of Customs, (Preventive), 5th Floor, Central Revenue
Building, Birchand Patel Path, Patna.
3. The Assistant Commissioner cum Incharge, Forbishganj Customs
(Preventive) Division, Forbishganj, Bihar.
Patna High Court CWJC No.6201 of 2020(10) dt.17-04-2025
2/4
4. The Inspector, (Preventing) cum Seizing Officer, Forbishganj Customs
Division, Forbishganj, Bihar.
... ... Respondent/s
======================================================
Appearance :
(In Civil Writ Jurisdiction Case No. 6201 of 2020)
For the Petitioner/s : Mr. Prabhat Ranjan, Advocate
For the Respondent/s : Mr. Anshuman Singh, Sr. SC, CGST & CX
(In Civil Writ Jurisdiction Case No. 6202 of 2020)
For the Petitioner/s : Mr. Prabhat Ranjan, Advocate
For the Respondent/s : Mr. Anshuman Singh, Sr. SC, CGST & CX
======================================================
CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI
and
HONOURABLE MR. JUSTICE S. B. PD. SINGH
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI)
10 17-04-2025
Earlier the present CWJC No. 6201 of 2020 and 6202
of 2020 were dismissed on 25.08.2020 by the learned Single
Judge. Feeling aggrieved by the orders of the learned Single
Judge, petitioners preferred LPA No. 58 of 2021 in CWJC No.
6201 of 2020 with LPA No. 291 of 2020 in CWJC No. 6202 of
2020 and it was disposed of while restoring CWJC No. 6201 of
2020 and CWJC No. 6202 of 2020 on 24.03.2025.
2. In the instant writ petitions, petitioners have prayed
for the following reliefs :
In CWJC No. 6201 of 2020 :
“(i) Quashing / setting aside of
Seizure No. 19/2019-20 dated 25.01.2020
(Annexure 5) whereby 20520.00 Kgs. Of Betel
Nuts alongwith Eicher Truck bearing
Registration No. UP- 3-T – 7739 has been
seized under Section 110 of the Customs Act,
Patna High Court CWJC No.6201 of 2020(10) dt.17-04-2025
3/41962 for alleged violation of Section 7, 11, 46
and 47 of the Customs Act, 1962 read with
Section 3(2) of the Foreign Trade (Development
and Regulation) Act, 1992;
(ii) Direction upon the Respondents
to release the seized goods vide Seizure No.
19/2019-20 dated 25.01.2020 (Annexure 5)
during the pendency of the present Writ
application; and
(iii) Restraining the Respondents
from taking any coercive action against the
petitioners in connection with Seizure vide
Muzaffarpur Unit Case No. 19/2019 – 20 dated
25.01.2020.”
In CWJC No. 6202 of 2020 :
“(i) Quashing / setting aside of
Seizure dated 27.01.2020 (Annexure 5) whereby
21511 Kgs. Of Betel Nuts alongwith Truck
bearing Registration No. UP – 32 LN – 8692 has
been seized for violation of Section 7, 11, 46 and
47 of the Customs Act, 1962 and violation of
Provision of Notification No. 9/96 (NT) – CUS,
dated 22.01.1996 issued under Section 11 of the
Customs Act, 1962 read with Section 3 (2) of
the Foreign Trade (Development and
Regulation) Act, 1992;
(ii) Direction upon the Respondents
to release the seized goods vide Seizure dated
27.01.2020 (Annexure 5) during the pendency
of the present Writ application; and
(iii) Restraining the Respondents
Patna High Court CWJC No.6201 of 2020(10) dt.17-04-2025
4/4from taking any coercive action against the
petitioners in connection with Seizure dated
27.01.2020.”
3. The Co-ordinate Benches of this Court have
decided number of cases in respect of seizure memo while
interpreting Section 110 of the Customs Act, 1962 like in the
case of Assam Supari vs. The Union of India and others in
CWJC No. 10582 of 2024 read with M/s Ashoke Das and
another vs. Union of India and others in CWJC No. 4918 of
2021, Sukhdeo Singh and another vs. The Union of India and
others in CWJC No. 7999 of 2020 and other connected matters.
4. In the light of principles laid down in the
aforementioned judgments, the petitioners have made out a case
so as to interfere with the impugned orders dated 25.01.2020
(Annexure – 5) in CWJC No. 6201 of 2020 and dated
27.01.2020 (Annexure – 5) in CWJC No. 6202 of 2020 and they
are set aside. Accordingly, writ petition stands allowed.
5. Pending I.A., if any, stands disposed of.
(P. B. Bajanthri, J)
(S. B. Pd. Singh, J)
GAURAV S./-
U
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