PASHUPATI ENTERPRISES Vs. COMMISSIONER OF CUSTOMS (PORT)

JUDGEMENT

(1.) The Court : Let affidavits of service filed today kept on record.

(2.) In this writ petition the Petitioner has prayed for a direction upon the Commissioner of Customs (Port), Kolkata, Respondent No. 1 to send a report and has prayed for a direction upon the Assistant Commissioner of Customs Gorakhpur, Uttar Pradesh, Respondent No. 2 indicating licit clearance of goods along with sample in accordance with law under the Bill of Entry being No. 444772 dated 2 -12 -2008 and Bill of Entry No. 449993 dated 7 -1 -2009. Prayer has also been made for a direction upon the said Respondents to release the goods seized.

(3.) I find that the goods were imported under the said Bills of Entry by M/s. Shiva Enterprises, the Respondent No. 4. Thereafter, the goods were purchased by the Petitioner as would be evident from Annexures 'P -2 & 3'. Upon purchase the Petitioner sold the goods to M/s. Shyam Traders at Gorakhpur as would be evident from Annexure 'P -6'. Incidentally, Shyam Traders is not a party in the writ petition. I find on 25 -1 -2009 that the Customs Authorities at Gorakhpur had seized the goods on the ground of misdeclaration. The Petitioner No. 2 by summon under Sec. 108 of the Customs Act, 1962 dated 5 -2 -2009 was directed to appear before the authorities on 9 -2 -2009 regarding the enquiry in relation to the said seizure. Summon was also issued upon the Director of the Respondent No. 4.