RAMCHANDRA CHOUDHARY Vs. UNION OF INDIA

JUDGEMENT

(1.) This is a matter under the Customs Act, 1962, The petitioner has filed that application under Section 130 of the Act aforesaid with a prayer that the High Court may require the Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Bench, Calcutta, to make statement of case as the prayer to do so before the Tribunal was declined. The Tribunal has not been made party in the present proceedings.

(2.) On facts, there is no issue. The petitioner had arranged to bring into India from Nepal computer parts on a jeep. The jeep was apprehended. The goods were seized and the conveyance also was confiscated.

(3.) At the time when confiscation had been made the petitioner had filed a petition before the High Court earlier raising an issue that he had not received notice as is contemplated under Section 110 of the Act. This aspect was not accepted by the High Court and the record lay that the petitioner was under a notice.