TMI Blog2024 (4) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... ber in the business premises; they failed to differentiate the stock of timber belonging to Biswas Timber Mart (one of the petitioners in WPA 17991 of 2023) out of the total stock of timber in the business premises of M/s. Kanak Timber House with valid documents and failed to provide any valid documents which proves that the individual stock of timbers of Swapan Kumar Biswas and Tapan Kumar Biswas have been carrying forward since the time of transfer of the assets i.e. 2010 and M/s. Kanak Timber House could not even prove with supporting evidence that any stock of timbers ever belonged to any individual even their father. It is not required to comment the correctness of the order dated 1st September, 2023 passed by the Assistant Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... possession they were seized. Further, it is submitted that in terms of the proviso the period of six months may be extended for a further period not exceeding six months on sufficient cause being shown by the proper officer. 3. Therefore, it is submitted that the goods have to be returned to the petitioners. It is submitted that in the instant case the seizure was effected on 25.03.2023 and the show cause notice was issued on 26.12.2023 well beyond the period of six months and the proviso under sub-section (7) of Section 67 was not involved and the time was not extended and, therefore, by operation of law the seized goods have to be returned. 4. The learned Single Bench dismissed the writ petition on the ground that the appellants have not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST INS-03 dated 25.03.2023 in which the names of the persons have been given as Tapan Kumar Biswas, Partner Others of M/s. Kanak Timber House. The description of goods has given in the said Order of Prohibition states all stock of goods . 10. The contention of the appellants is that the present appellants are distinct and separate entity and has got nothing to do with the prayer made by the other writ petitioners, namely, Biswas Timber Mart and Others. 11. In order to consider the correctness of the contentions, we have perused the order passed by the authority dated 1st September, 2023 in pursuance to the directions issued in WPA 17991 of 2023 dated 08.08.2023. In the preamble portion of the order the facts have been recorded in which a fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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