Case Law Details
Sukanta Mallick Vs Union of India (Calcutta High Court)
Stock of Exotic Live Spices was declared as per Voluntary Disclosure Scheme titled as ‘Advisory for Dealing with Import of Exotic Live Species in India and declaration of stock’ accordingly held that summon issued to the appellant by the respondent no. 3 is bad in law and illegal.
Facts- The appellant has filed a writ petition for quashing in connection with the Seizure Case No. 39/IMP/CL/Macaw/CUS/BCD/DPU/2021-2022 dt. 21.12.2021 wherein the Superintendent of Customs, Barasat Customs Division (DPU) had seized one number of Live Exotic Bird Macaw from the appellant on 24.12.2021 at 19.30 hours at Air Cargo Complex (Domestic) N.S.C.B.I. Airport, Dum Dum, Kolkata.
After the seizure of the said Live Exotic Bird Macaw, the respondent no. 3 had issued summon to the appellant under Section 108 of the Customs Act, 1962 directing the appellant to appear before the respondent no. 3 for the purpose of recording evidence of production of legal documents with respect of the above-mentioned seizure on 24.12.2021 at 07:15 P.M.
On 25.12.2021, the petitioner had made an application for release of Live Exotic Bird Macaw and accordingly, vide order dt. 25.12.2021, the Assistant Commissioner of Customs had released the bird provisionally on deposit of Cash Security of 10% of the book value of the bird i.e. Rs. 1,50,000/- and an on execution of bond for value of the bird, the appellant had deposited an amount of Rs. 15,000/- and the respondents have released the said bird provisionally in favour of the appellant with certain conditions.
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