BIKASH SAHA Vs. UNION OF INDIA

JUDGEMENT

(1.) The Court: Learned counsel appearing for the petitioner submits that no order was passed by the adjudicating authority under Section 110A of the Customs Act for provisional release of goods and only an intimation was communicated to the petitioner by the Deputy Commissioner of Customs, who is not the adjudicating authority and the communication specifies some mathematical calculations without giving the reason for the same. Learned counsel further submits that the calculation as reflected from the communication is not in accordance with law and he apprehends that no order was passed by the adjudicating authority and this communication made by the Deputy Commissioner of Customs is only on the basis of some office notes.

(2.) After hearing the matter at length on 19th September, 2019, I directed the learned counsel appearing for the respondent authority to produce the relevant file today. When the relevant file was produced today, I have perused the file and found that there is an order passed by the adjudicating authority. The order, which is in the file, was also shown to the learned counsel appearing for the petitioner.

(3.) At this juncture learned counsel appearing for the petitioner relied on a judgement of our High Court in Deputy Director, DRI, Siliguri v. Satya Sarkar in 2010 (257) E.L.T. 341 (Cal.) and a judgement of Delhi High Court in Navshakti Industries Pvt. Ltd. v. Commr. of Cus., ICD, TKD, New Delhi reported in 2011 (267) E.L.T. 483 (Del.).