AMAR KUMAR BOSE Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) -This revisional application is directed against an order dated 15.5.2000 passed by the learned Chief Judicial Magistrate, Jalpaiguri, in C.R. Case No. 160/2000 under section 46A of the Bengal Excise Act thereby rejecting the application of the petitioner for return of the seized articles.

(2.) The fact of the case in brief is that a truck bearing Registration No. NL-05A/7847 was stationed in front of Mal Police Station compound at about 1.05 p.m. on 16.4.2000. It is alleged that the driver of the truck on being challenged failed to produce any document to justify the possession of the articles loaded in the said truck. The entire consignment of 1218 cartoons of Beer was seized. The aforesaid seizure was reported to the learned Chief Judicial Magistrate, Jalpaiguri on 17.4.2000 and the driver of the said truck was arrested and forwarded to the learned Magistrate on the same date. An application for return of the seized articles was made by the consignor company, namely, M/s. Yuksom Breweries Ltd., Malli Bazar, South Sikkim through their authorised representative (the present petitioner). The learned Chief Judicial Magistrate, Jalpaiguri by His order dated 16.5.2000 rejected the prayer for return of the seized articles. Against such order of rejection the petitioner has come up before this Court in revision.

(3.) Mr. Biplab Mitra, the learned Advocate appearing for the petitioner submits that in the present case the admitted and undisputed position is that the seized Beer were product of Yuksom Breweries Ltd., Sikkim and were destined to reach Silchar in Assam. The said transaction was carried on under a valid Import Permit issued by the Government of Assam and connected transit Pass issued on payment of excise duty to the Government of Sikkim. No part of manufacturing was carried on within West Bengal, nor it was imported in the State of West Bengal for consumption within the State. Mr. Mitra points out that Yuksom Breweries Ltd. received Import Pass from the State of Assam for carrying 10920 Bulk Litres India Made Foreign Liquor through Import Pass No. III-41/94-95/PT-II/418 dated 6.4.2000 and also Import Pass No. III/41/94-95/PT/11563 dated 7.4.2000 each of 5460 Bulk Litre issued by the Commissioner of Excise, Assam. The said goods were to be transported to Barrak Vally Bonded Ware House, Silchar, Assam. Mr. Mitra further points out that on receipt of the Import Pass as indicated above for legal transhipment the company obtained transit pass being serial No.67 dated 13.4.2000 and serial No. 70 dated 15.4.2000 in respect of the aforesaid two Import Passes for carrying 5460 Bulk Litre of Liquor in each Vehicle. Mr. Mitra submits that both the transit passes referred to above were checked by the Authority concerned for carrying the Beer from the Company at Malli Bazar to M/s. Barrak Vally Bonded Ware House, at Assam.