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Shri R.K. Angangbi Singh Versus The Commissioner of Customs (Preventive) Ner And Others

2016 (7) TMI 796 - MEGHALAYA HIGH COURT

Maintainability of writ petition - availability of alternative remedy of appeal - Absolute confiscation of the articles in question i.e., gold biscuits weighing 4334.79 grams - The Commissioner has also ordered confiscation of other articles and has also imposed penalty on the persons found to be in possession of, or dealing with, the gold in question. - Held that:- exercise of writ jurisdiction in this matter is declined; and this writ petition stands dismissed. However, it is left open for the .....

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18.04.2016, whereby the Commissioner of Customs (Preventive), North Eastern Region, Shillong has ordered absolute confiscation of the articles in question i.e., gold biscuits weighing 4334.79 grams, which were seized in case No.06/CL/IMP/CUS/HQRS.PREV./SH/13-14 dated 27.08.2014 under Section 111 (b) and (d) of the Customs Act, 1962 ( the Act of 1962 ). The Commissioner has also ordered confiscation of other articles and has also imposed penalty on the persons found to be in possession of, or dea .....

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ately declined to entertain the matter in the writ jurisdiction but then, the petitioner approached the Hon ble Supreme Court by filing petition for Special Leave to Appeal (C) No.32095 of 2015 that was dismissed by the Hon ble Supreme Court on 23.11.2015 but with liberty to the petitioner to take up all such grounds that are available to him including the grounds raised in the petition for Special Leave to Appeal. In the aforesaid background, the learned senior counsel contends that the petitio .....

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at the order impugned makes it clear that the Commissioner has specifically referred to the grounds raised on behalf of the petitioner and addressed himself to the basic question as to whether there was any justification i.e., reasons to believe with the Custom officers to proceed under Section 111 (b) and (d) of the Act of 1962 before effecting seizure under Section 110 (1) of the Act of 1962. After examining the material on record, the Commissioner has returned the findings that the Customs (P .....

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