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2021 (12) TMI 199

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..... r - 2021 (12) TMI 199 - PATNA HIGH COURT - TMI - Seeking permission for withdrawal of petition - seizure of goods - Big cardamom - HELD THAT:- Since petitioners have been pursuing the matter before this Court, issue of limitation shall not come in the way, if the appeal is preferred within next four weeks. The petition is dismissed reserving liberty to prefer an appeal before the CESTAT (con .....

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..... have been informed that goods of the petitioners i.e. Big cardamom weighing 1257 Kg valued at ₹ 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 .....

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..... 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 .....

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..... 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 Cause Notice and .....

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..... s 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 preferab .....

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