DAU LAL SARDA, SON OF LATE MOHAN LAL SHARDA, PROPRIETOR M/S ADRAS TRADERS, 2ND FLOOR, UCO BANK BUILDING, H B ROAD, FANCY BAZAR, P.S. FANCY BAZAR, DISTRICT GUWAHATI, ASSAM Vs. THE UNION OF INDIA, THROUGH THE COMMISSIONER OF CUSTOMS, CENTRAL REVENUE BUILDING, BEER CHAND PATEL PATH, PATNA

JUDGEMENT

(1.) The present writ application has been filed for issuance of a writ in the nature of certiorari for quashing Adjudication Order No.31-Cus/ADC/FBG/2013 dated 31.05.2013 passed by the Additional Commissioner (Adjudication), Customs (Headquarters), Patna (Respondent No.2), as contained in Annexure 3, whereby and where under 23430 Kgs. of cut betel nuts belonging to the petitioner have been confiscated under Sec. 111(d) of the Customs Act, 1962 (hereinafter referred to as "the Act") and a penalty of Rs.2,00,000/ (Two lacs) has been imposed on him in terms of Sec. 112(b) of the Act.

(2.) Learned counsel for the petitioner informs this Court that the petitioner had come to this Court earlier at the time when the seizure had taken place by filing a writ petition, bearing CWJC No.20981 of 2011, and this Court, vide order dated 17.01.2013, Annexure 2 to the writ application, while allowing the release of the seized goods, had stated that the Court was not considering the issues raised in the writ petition on its merits. Subsequent thereto, the impugned order, contained in Annexure 3, has been passed on 31.05.2013, by which confiscation has been directed and a penalty of Rs.2,00,000.00 (Two lacs) has been imposed upon the petitioner.

(3.) Being aggrieved by the aforesaid order passed by the adjudicating authority, being the Additional Commissioner (Adjudication), Customs (Headquarters), Patna (Respondent No.2), the petitioner seeks to set aside the same and also prays for quashing the order, by which penalty has been imposed upon him.