SARVADEVA VANIJYA PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. A. Goyal, learned counsel appearing for the petitioner. Also heard Mr. V. Devnath, learned counsel for the respondent nos. 1 to 6.

(2.) The instant writ petition has been filed by the petitioner company, namely Sarvadeva Vanija Pvt. Ltd., represented by its Guwahati branch in-charge, Abhishek Chhajer, aggrieved by order dtd. 6/11/2025, whereby a vehicle in the nature of truck bearing registration No. AS-31-C-1172 was intercepted by the customs authorities at Dimapur division and the goods in the nature of areca nuts which have been transported in the truck and valued at Rs.43,13,750.00 - were seized along with the vehicle. It is stated that an inventory of the goods seized and detained dtd. 6/11/2025 was prepared under Sec. 110 of the Customs Act, 1962. It is stated that the grounds recorded in the inventory were that the goods were suspected to be of foreign origin and hence, seized by the customs authorities.

(3.) It is stated that the petitioner company is engaged in the business of sale and supply of areca nuts and registered under the Goods and Services Tax Act, 2017 having registration No. GSTIN/UIN 18AATCS7469P1ZY with CIN No. U74900WB2013PT C195756. It is stated that the directors of the company are citizens of India by birth and entitled to the rights guaranteed under the Constitution of India and the laws framed there under. It is stated that after acquiring the areca nuts from the local market of Abdullapur, Hailakandi by the petitioner company, the goods were lawfully dispatched to the godown of the company at Guwahati in the nature of self-transportation supported by delivery note dtd. 31/10/2025.