SUSWANI INDUSTRIES Vs. COMMISSIONER OF CUSTOMS (PREVENTIVE), LUCKNOW

JUDGEMENT

(1.) A consignment of betel nuts was detained/seized by the Commercial Tax Authorities sometime in February, 2017.

(2.) The transporter, Vijay Logistic, Jakaria Street, Kolkata took the matter to the High Court by means of Sales/Trade Tax Revision No. 88 of 2017. The revision was admitted and an interim mandamus was issued to the Commercial Tax Authorities to release the seized goods provided revisionist furnishes indemnity bond of the amount claimed within a month. The aforesaid order has not been modified, revoked or stayed by any Court or Authority. In pursuance of the above order, necessary security in the form of indemnity bond was furnished.

(3.) The Commercial Tax Department acting upon the said order intended to release the goods but vide order dated 30th March, 2017 declined to release it for the reason that the Customs Department had issued a letter not to release the goods and that they may be treated as detained under the Customs Act.