Union of India Vs Tanmoy Saha (Tripura High Court)
In the case of Union of India Vs Tanmoy Saha, the Tripura High Court considered a criminal leave petition filed by the Union of India challenging the judgment dated 25.04.2025 passed by the Judicial Magistrate, 1st Class, Court No.3, Agartala in CR No.239 of 2017. The trial court had acquitted the accused persons and also ordered release of the seized articles.
The Union of India argued that the trial court wrongly ordered release of the seized items despite confiscation proceedings having already been concluded by competent authorities. It was submitted that the confiscation orders passed by the customs authorities had been upheld by the Commissioner of Central Tax (Appeals), Guwahati and subsequently affirmed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata. According to the appellant, the trial court’s direction for release of the seized items contradicted orders passed by the appellate authorities which had already attained finality.
The respondents argued that the prosecution itself had closed its evidence after examining only one witness, and the witness did not support the prosecution case regarding recovery and seizure of the prohibited items. The respondents further submitted that they had no objection regarding confiscation of the gold items.
