TMI Blog2021 (11) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... ntelligence. The show cause notice also states that information was gathered by specific intelligence either by the DRI or the DGFT or other investigating agencies. Therefore, there is no requirement for the Customs and Excise to disclose the source of information based on which investigation was undertaken. Therefore, the court fails to understand as to why effective action was not taken by the Customs Department pursuant to the representations made by the appellant. The writ petition needs to be heard and decided on merits for which affidavits are required from the concerned respondent viz. Customs Authorities. That apart, the appellant is required to implead the SGST authority as well as the State Government as party respondent so tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... frivolous and aggrieved by such order, the appellant is before us. We have elaborately heard learned counsel for the parties and perused the materials placed before us. On going through the records which were available before the learned writ court, we are of the view that the writ petition cannot be treated to be a frivolous litigation. The issue as to whether the appellant can be recognized as an informant or not under the relevant circulars issued by the Central Board of Excise Customs (C.B.E.C.), what is required to be first seen is whether there has been any illegal imports of the betel nuts from the neighbouring countries into the State of West Bengal. The representations given by the appellant dated 23.03.2021 states that as ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e course of argument, learned senior counsel for the appellant filed a supplementary affidavit after obtaining leave of this Court. Learned counsel for the revenue raised a preliminary objection that a copy of such supplementary affidavit was not supplied to him and that he needs to take instruction from the Department. In our considered view, no purpose will be served in adjourning the matter as we are convinced that something serious is required to be done by the Customs Department. From the bunch of papers which have been filed along with the supplementary affidavit and upon cursory perusal, we find that the trucks along with the consignment has been dealt with by the SGST authority at Siliguri. If the allegation is one of illegal imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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