Page 228 - ELT_15th July 2020_Vol 373_Part 2

210 EXCISE LAW TIMES [ Vol. 373

seized sold even without following the procedure as prescribed under Section
110(1A) of Customs Act, 1962 - Entire proceedings against the petitioner having
been conducted in gross violation of the statutory provisions of the Act stands
vitiated and thus set aside and refund of the price of 2027 pieces of Goat Skins
illegally sold by the respondent-authorities - Section 11H(e) of Customs Act,
1962. [paras 17, 24, 25, 26, 27]
Adjudication - Assistant Commissioner, Customs issued the show
cause notice as well as passed the order of adjudication, which is clearly con-
trary to the settled principle of law - Adjudicatory order stands vitiated and is
fit to be set aside. [para 20]
Application allowed

CASES CITED
Angou Golmei v. Vizobvolie Chakha Sang — 1996 (81) E.L.T. 440 (Pat.) — Relied on ................ [Para 18]
Whirlpool Corporation v. Registrar of Trade Marks — (1998) 8 SCC 1 — Relied on .................... [Para 22]
Yogendra Prasad v. Union of India — 2004 (4) PLJR 675 — Relied on ............................................ [Para 23]
REPRESENTED BY : S/Shri Prabhat Ranjan and Chandan Kumar, Advo-
cates, for the Petitioner.
S/Shri Satya Prakash Tripathy, Sr. S.C. (Customs)
and Satyavrat, Advocate, for the Respondent.
[Judgment (CAV)]. - By the present application, the petitioner seeks is-
suance of an appropriate writ, order or direction commanding the respondents to
refund a sum of Rs. 1,21,620/- (2027 pieces at the rate of Rs. 60/- per piece) as the
price of 2027 pieces of Goat Skin, which was illegally sold by the respondents
without any justifiable cause.
A further prayer has been made through I.A. No. 9275 of 2014 for setting
aside the order dated 22-11-2013 (Annexure 1 to the interlocutory application),
whereby and whereunder the Assistant Commissioner, Customs (Preventive)
Division, Forbesganj, under Letter No. 07/EXP/2013, has directed the seizure of
2027 pieces of seized Goat Skin and has absolutely confiscated the same under
Section 113(b)/113(c) of the Customs Act, 1962 (hereinafter referred to as ‘the
Act’) and further a penalty of Rs. 20,000/- under Section 114(iii) has been im-
posed. By the said order, a further enquiry has been directed to be held by the
Central Board of Excise and Customs into the proprieties of the conduct of the
respondents of the instant case.
2. The brief facts, from which the present writ application emanates,
are as follows :
(i) The petitioner is a registered trader dealing with goats and animal
skins in the name and style of “M/s. Bishmillah Hide & Skin” in the
district of Araria with TIN No. 10441081068.
(ii) During the ordinary course of business, the petitioner purchased
13278 pieces of wet salted Goat Skin at the rate of Rs. 60/- per piece
from one M/s. Rehan Enterprises, District-Darbhanga, Bihar after
payment of requisite taxes on 19-9-2012.
(iii) On 22-9-2012, suddenly the District Police raided the declared go-
down of the petitioner and seized, without any rhyme or reason, the
aforementioned 2027 pieces of Goat Skin and thereafter handed
over the same to the jurisdictional Customs Office at Forbesganj.

EXCISE LAW TIMES  15th July 2020  228