EANAM AHMED LASKAR Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard the learned counsel for respective parties.

(2.) It is the case of the petitioner that he purchased 18.6 MT Mizoram origin Betel nuts from Champai, Mizoram on 17-03-2020. It is further the case of the petitioner while the goods were in transit from Champai to Aizawl by two trucks, Assam Rifles personnel seized the trucks on highway at Kawlbem Forest Gate and handed over to the Customs Authorities, Aizawl. It is also the case of the petitioner that the Mizoram is the 8th highest grower of betel nuts in India. Therefore, there is a dispute whether the goods are indigenous or imported, however pending adjudication above goods were released provincially under Section 110A of the Customs Act, 1962 on a condition that the petitioner will deposit Rs. 70.51 lakh. The petitioner contends that Seizure value of the goods is about Rs. 52.23 lakh. In such circumstances, petitioner has approached this Court challenging the condition precedent for provincial release of betel nuts.

(3.) The petitioner has approached this Court since his case is that the Customs, Excise and Service tax Appellate Tribunal (CESTAT), Kolkata, which is the Appellate Authority, is not functioning due to pandemic and also short of quorum for not having a regular technical manner.