TMI Blog2023 (12) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... f penalty not sustainable in law, action of respondents customs authority neither returning the seized goods in question to the petitioner nor paying the value of goods as on the date of the seizure is arbitrary and illegal and accordingly the respondent customs authority concerned is directed to pay to the petitioner the value of goods in question as on the date of seizure within a period of four weeks from the date of communication of this order. Petition disposed off. - Md. Nizamuddin, J. For the Petitioners : Mr. Vinay Shraff, Ms. P. S. Paul, Ms. Sanchita Dey, Ms. S. Poddar For the Respondent : Mr. U. S. Bhattacharya, Ms. Banani Bhattacharya ORDER Heard learned advocates appearing for the parties. This writ petition was filed by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed in terms of Section 112(a) (b) of the Customs Act, 62. 34. In view of the above judicial pronouncements, the impugned order which is passed on presumption and assumption is unsustainable and liable to be set aside. 35. Accordingly the appeal is allowed with consequential relief in favour of the appellant. Petitioner submits that in view of the aforesaid order of the appellate authority that the respondent customs authority could not make out any case in their favour justifying the reason to confiscate the impugned goods in question and the imposition of penalty and particularly in paragraph 33 of the said order of the appellate authority, it has been specifically recorded that there was no iota of evidence to show that the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arya on the face of it is not sustainable and this stand of the department is highly unreasonable and arbitrary and anarchism by the sub-ordinate authority in defying the order of the appellate authority in spite of accepting the order of appellate authority and not filing the appeal against the same and in refusal to give all consequential relief to the petitioner pursuant to the order of the appellate authority. Considering the facts and circumstances of the case and submission of the parties and in view of the order of the appellate authority dated 1st March, 2021 holding that the adjudication order confiscating the goods in question and imposition of penalty not sustainable in law, action of respondents customs authority neither returni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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