AMBIKA TRADERS Vs. UNION OF INDIA

JUDGEMENT

(1.) These two matters are taken up for analogous hearing and disposal since they involve common questions of fact and law.

(2.) As a matter of fact, in both the Civil Rules the common question involved is the effect of non-service of notice under Section 110(2) of the Customs Act, 1962.

(3.) The petitioners in both the Rules are wholesalers in cigarettes. They buy and sell wholesale various brands of cigarettes manufactured by Duncan Agro Industries Ltd. in its Division of National Tobacco Company (in short, the N.T.C.). The petitioners not being manufacturers of cigarettes are not liable for payment of any excise duty. However, the Central Excise authorities sometime in February, 1984 carried out search in the business premises of the petitioner and seized several packets of cigarettes as well as a number of documents under different seizure lists. Subsequently, however, the seized goods excepting the documents were released in favour of the petitioners on their executing bonds under Rule 206(3) of the Central Excise Rules, 1944.