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2024 (12) TMI 1103

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..... ND HON'BLE MR. JUSTICE BISWAJIT PALIT For the Petitioner(s) : Ms. R. Purkayastha, Advocate. For the Respondent(s) : Mr. Bidyut Majumder, Dy. S.G.I., Mr. Paramartha Datta, Advocate. ORDER PER Heard Ms. R. Purkayastha, learned counsel appearing for the petitioner and Mr. Paramartha Datta, learned counsel appearing for the respondent-Revenue. 2. Though petitioner has approached this Court wit .....

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..... of sugar were intercepted and seized by the Customs authorities on 19.11.2024 having a value of approximately Rs. 15,09,998/- in the name of the petitioner. The consignment was being transported for storage in the godown at Bishalgarh, Sepahijala District accompanied by a valid invoice, e-way bill and other relevant documents as per applicable laws in a truck bearing registration No. AS-01RC-1327 .....

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..... eto appeared on 06.12.2024 but due to absence of the respondent No. 4 no proceedings could be held. His application for release of the goods under Section 110 (1-A) of the Act is kept pending. Apprehending that the goods which are perishable in nature may be destroyed due to various reasons including inclement weather, petitioner has approached this Court with a prayer to direct the respondents to .....

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..... .11.2024, the petitioner appeared on 20.11.2024 and denied ownership of the goods. Therefore, certain facts are also in dispute. He further submits that petitioner is required to apply before the Adjudicating Officer in a proper format. In case, such an application is made, the Adjudicating Officer would decide it in accordance with law within a reasonable time or as may be directed by this Court. .....

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..... -A) of the Customs Act, 1962 within a period of 4(four) days from today. On receipt of such application, the Adjudicating Officer/ Additional Commissioner/Joint Commissioner, Customs, Agartala would take a decision in accordance with law, preferably within a period of 10 (ten) days from the date of receipt of such application after complying with the principles of natural justice. 7. Let it be ma .....

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