TMI Blog1998 (3) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that operation of the judgment and order dated 27th February, 1998, passed by the learned Trial Judge be stayed as also the proceedings pending before the Commissioner of Customs. The appellants further prayed that the goods bearing 74 cartons of Ceramic articles loaded in trailer no. WB 15-2653 and now lying in the dock, be returned to the appellants forthwith. 3. The learned Counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed, duty is determined, but the value of the goods were undervalued in such cases Intelligence Department has power to intervene and they can detain the goods. 5. A query was put to the Counsel for the respondent as to whether the duties of the Officers of the Directorate of Revenue Intelligence has been specified. In reply though he could not bring the exact Rule or Regulations under whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in enquiries are required to be made, in my view, question of law courts' intervention or interference therewith does not and cannot arise. It is a mere enquiry as noted above without there being any penal element. While it is true that in the notice the word "smuggling" has been penned through, but that by itself would not give a cause of action for interference under Article 226 of the Constitut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dure as laid down in sub-section (3) to (4) of Section 129 D of the Act is resorted to and the order is set aside by the competent authority. 7. In the case in hand it is not the case of the appellants that the departmental authorities had not acted in accordance with the provision of Section 129D of the Act. 8. Considering these facts and law referred above, we find no case for an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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