R. RAJESH NAYKAR Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Petitioner had earlier filed WP (C) No.303 of 2015 but same due to subsequent development i.e. issue of show cause notice dated 17.03.2016 at request stand dismissed as withdrawn with liberty to the file fresh one, hence the instant petition.

(2.) Petitioner seeks quashment of show cause notice dated 12.10.2015 issued to Shri S Subhash Singh and also another show cause notice dated 17.03.2016 issued to Rajesh Naykar (petitioner). He also seeks to quash seizure case dated 24.07.2015. Further, prays for quashing the other proceedings initiated by the Customs Authorities under the provisions of the Customs Act, 1962 with a further prayer to direct the respondents to release the seized goods in his favour.

(3.) From the respective pleadings of the parties what has emerged is that 24th Battalion Assam Rifles on special inputs regarding smuggling of illegal gold from Moreh to Imphal, on 24.07.2015 at Khundengthabi spotted one vehicle (Maruti van) matching with the description of the vehicle as was provided in the information, stopped it on checking and search, twenty pieces of yellow metal (THOON) marking, suspected to be gold of foreign origin, wrapped in carbon paper then in a plastic was concealed in a secret compartment in the right side of the vehicle were recovered.