LUBI INDUSTRIES LLP Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition under Art. 226 of the Constitution of India has a limited challenge and, particularly, after our earlier order dated 24th Aug., 2015.

(2.) The only contention of Mr. Nankani, learned senior advocate appearing for the petitioner is that the Joint/Additional Commissioner of Customs or Competent Authority functional either at Mumbai or Thane should adjudicate and decide the proceedings. The petitioner should not be forced to appear before a Commissioner of Service Tax/Competent Authority in the State of West Bengal.

(3.) The petitioner in this case is a resident of Pune. From the narration of facts and, particularly the allegations, it is not disputed that two persons were transporting alleged smuggled gold. They were intercepted at Shahad station on Central Railway, which is in Thane District. The investigation revealed that the gold under seizure passed through Bagdogra Airport. That is how the Joint/Additional Commissioner of Customs, Central Excise and Service Tax at Bagdogra is stated to be the Competent Authority. A Notification dated 9th Sept., 2009 issued by the Central Board of Excise and Customs, Annexures "1 " and "2 " of the Affidavit-in-Reply are relied upon.