Case Law Details
ALI Trading & anr. Vs State of Assam (Gauhati High Court)
We are of the view that if the authorities under the AGST Act of the State of Assam are of the view that the appellants are required to be proceeded with or prosecuted under the AGST Act, it would be appropriate to invoke the provisions of section 67 of the AGST Act and proceed accordingly. But without invoking the provisions of section 67 of the AGST Act and following the procedure prescribed therein, it would be inappropriate to allow the police authorities of Assam to continue with the detention and the seizure of the trucks containing the areca nuts on the plea that the appellants have violated some or any of the provisions under the AGST Act.
FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT
Heard Dr. A Saraf, learned senior counsel for the appellants. Also heard Mr. D. Saikia, learned senior counsel for the respondents No. 1, 4, 5, 6 and 7 and Mr. B Choudhury, learned counsel for the respondents No. 2 and 3 as well as Mr. S.C Keyal, learned ASGI for the Customs Department.
2. Considering the conclusion of the learned Single Judge in the judgment and Order, dated 25-10-2109in WP(C)No. 7081/201 and the other connected writ petitions that the investigation revealed the commission of the principal offences under the Customs Act of 1962 (in short Customs Act) and the consequential direction to hand over the investigation to the customs authorities, along with the seized goods and trucks for further investigation, we required the presence of the authorities under the Customs Department to respond in this writ appeal. Accordingly, Mr. Sujithkumar P. Sompur, Joint Director, DRI Guwahati Zonal Unit and Mr. SC Keyal, learned ASGI representing the Customs Department are present and heard.
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