SHARDA PLASTIC INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) AS common question of laws and facts are involved in all these Criminal Writ applications they are being heard together and are being disposed of by this common order at the stage of admission itself with the consent of the parties.

(2.) IN these writ applications prayer has been made to direct the Respondents to release either the "seized goods or its assessed value at the time of seizure with interest. The facts which are not in controversy may be stated.

(3.) THE petitioner no. 1 (In Cr. W.J.C. No. 37/2000) is a partnership firm named as M/s Sharda Plastic Industries. Some polythene bags were seized by the Custom Department on the suspicion that they were of foreign origin. In different seizure of these polythene bags, separate valuation of the seized articles were assessed. Adjudication proceeding was held in which the petitioners filed their show cause. So far the order dated 21.8.1998 passed in Adjudication Order No. 215/98 is concerned, the Assistant Commissioner, after hearing the parties, confiscated the seized polythene bags which was valued at Rs. 19,200/ - and imposed personal penalty of Rs. 500/ -. The penalty was deposited by the petitioners but they preferred appeal before the Commissioner (Appeal), Customs and Central Excise, Patna giving rise the Appeal No. 130/Pat/Cus/Appeal/99.The appellate authority allowed the appeal and by his order dated 27.8.1999; Inter alia, held that the seizure was illegal. The order of the Assistant Commissioner was set aside. This order is Annexure -1.