Commissioner of Customs (Preventive) Vs Bangari Bhola And Others (Calcutta High Court)
Calcutta High Court held that the consignee neither turned up nor produced any documents to claim the goods and therefore the goods have been seized u/s. 110 of the Customs Act on the reasonable belief that the said goods were illegally imported in India and liable for confiscation under the provisions of the Customs Act.
Facts- The revenue, the Commissioner of Customs (Preventive), West Bengal is the appellant. They are aggrieved by the order passed in WPO 334 of 2024 dated 07.05.2024 filed by the first respondent herein. In the said writ petition, the first respondent sought for setting aside the inventory cum seizure list dated February 06, 2024 as also the summons dated March 26, 2024. The respondent writ petitioner also sought for a direction upon the appellant to unconditionally release the goods being 200 bags containing five metric tonnes of areca nuts which were seized by the customs authorities under the impugned seizure memo.
Conclusion- Held that the Commissioner of Customs (Preventive), West Bengal has jurisdiction over the whole of the States of West Bengal and Sikkim and the jurisdiction conferred on the Principal Commissioner of Customs (Airport and Air Cargo Complex), Kolkata over the Netaji Subhas Chandra International Airport will not take away the powers of the Commissioner of Customs (Preventive), West Bengal who has the jurisdiction over the entire State of West Bengal.
