OM SAI TRADING COMPANY Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners in the present case are seeking the following reliefs:

(2.) It is the case of the petitioners that they are the registered dealers under the provisions of the Goods and Services Taxes (GST) Act and in course of day to day business the petitioners dispatched a consignment of 15865 Kgs. Betel Nuts contained in 325 bags to one M/s Mahaveer Traders of Coimbatore (Tamilnadu) by the Truck bearing Registration No. KA-01-8691 through M/s Ajay Goods Carrier on 01.02.2019 along with the requisite documents in support of the same including e- way Bill. Out of the total consignment of 15865 kgs of Betel Nuts, 10350 Kgs. Contained in 208 bags belongs to petitioner no. 1 and 5516 Kgs. contained in 117 bags belongs to petitioner no. 2.

(3.) It is stated that in course of transportation the truck was detained by the officers of the Forbesganj Customs Preventive Division near a Toll Plaza on 06.02.2019, the same were taken to office of the Assistant Commissioner, Customs (P) Division, Forbesganj for verificaton of the papers. The documents were said to have been produced before the respondents but without considering the same and without even verifying its veracity the Betel Nuts of the truck have been seized by the Inspector / Customs (P), Forbesganj for the alleged violation of Notification No. 9/96 (NT)-Cus, dated 22.01.1996 issued under Section 11 of the Customs Act, 1962 read with Section 3(2) of the Foreign Trade (Development and Regulation) Act, 1992. A copy of the seizure Memo dated 06.02.2019 was handed over to the Truck Driver.