Guru Charan Singh Puniya vs. The Union Of INDIA

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CWJC/969/2026HC PatnaGSTCNR BRHC01004347202604 February 2026Bench: MR. JUSTICE MOHIT KUMAR SHAH,MR. JUSTICE ALOK KUMAR PANDEY3 pages

AI SummaryRemanded

Facts

The petitioner, Guru Charan Singh Puniya, filed a writ petition seeking the provisional release of a TATA LPT Truck bearing Registration No. ML 04 F-7788. The vehicle was seized on October 16, 2025, in connection with Unit Case No. 11/2025-26 by the Inspector (Preventive) of the Office of the Principal Commissioner of Customs (Preventive), Patna. The petitioner had filed an application for the provisional release of the vehicle on December 11, 2025, under Section 110(A) of the Customs Act, 1962, which remained pending. The petitioner sought a direction for the release of the vehicle or, alternatively, for the disposal of the pending provisional release application.

Held

The Court directed Respondent No. 5, the Additional/Joint Commissioner, Office of the Commissioner of Customs (Preventive) Headquarters, Patna, Bihar, to dispose of the petitioner's application dated December 11, 2025, for the provisional release of the seized vehicle. This disposal is to be done by passing a reasoned and speaking order, in accordance with the law, within a period of six weeks from the date of the order. The Court did not make a finding on the merits of the provisional release application itself, but rather on the procedural aspect of its disposal. The writ petition was disposed of on these terms.

Key Issues

1. Whether the Court should issue a direction to the respondents to provisionally release the seized TATA LPT Truck bearing Registration No. ML 04 F-7788 in terms of Section 110(A) of the Customs Act, 1962? 2. Whether the Court should issue a direction to the respondents to dispose of the provisional release application filed by the petitioner on December 11, 2025, which has been pending? Petitioner's Contention: The petitioner sought a direction for the provisional release of the seized vehicle or, alternatively, for the disposal of the pending application for provisional release. The petitioner's counsel specifically requested a direction upon Respondent No. 5 to dispose of the application filed on December 11, 2025. Revenue's Contention: The learned counsel for the respondents had no objection to a direction being issued to Respondent No. 5 to dispose of the application filed by the petitioner for provisional release of the vehicle.

Sections Cited

Section 110(A)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.969 of 2026 ====================================================== Guru Charan Singh Puniya, Male, Son of Haru Ram, permanent resident of Pooniyan Ka Bas, P.O. - Beedasa, P.S.- Beedasa, District Sikar, Rajasthan at present residing at Loomsooiung New Hill, District West Jaintia Hill, Meghalaya. ... ... Petitioner/s Versus 1. The Union of India through Secretary, Ministry of Finance, Government of India, New Delhi. 2. The Chairman, Central Board of Excise and Customs, New Delhi. 3. The Chief Commissioner of Customs, Patna Preventive Circle, Central Revenue Building, Birchand Patel Path, Patna, Bihar. 4. The Commissioner, Customs (Preventive) HQRS, Patna, 5th Floor, Central Revenue Building , Birchand Patel Path, Patna, Bihar. 5. The Additional /Joint Commissioner, Office of Commissioner of Customs (Preventive) HQRS, Patna, 5th Floor, Central Revenue Building, Birchand Patel Path, Patna, Bihar. 6. The Superintendent of Customs (Preventive) Headquarter, Office of Commissioner of Customs (Preventive) HQRS, Patna, 5th Floor, Central Revenue Building, Birchand Patel Path, Patna, Bihar. 7. The Inspector of Customs (Preventive) Headquarter Cum Seizing Officer, Office of Commissioner of Customs (Preventive) HQRS, Patna, 5th Floor, Central Revenue Building, Birchand Patel Path, Patna, Bihar. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Prabhat Ranjan, Advocate For the Respondent/s : Mr. Amit Pandey, Sr. SC (CGST/Customs) Mr. D.S. Singh, Jr. SC (CGST/Customs) Mr. Rakesh Kumar, Advocate ====================================================== CORAM: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH and HONOURABLE MR. JUSTICE ALOK KUMAR PANDEY

ORAL ORDER (Per: HONOURABLE MR. JUSTICE MOHIT KUMAR SHAH) 2 04-02-2026 The present writ petition has been filed seeking the 2/3 following reliefs:- (i) Commanding upon the Respondents to provisionally release the TATA LPT Truck bearing Registration No. ML 04 F-7788 seized vide Seizure Memo dated 16.10.2025 corresponding to Unit Case No. 11/2025 in terms of Section 110 (A) of the Customs Act, 1962; and/or (ii)

Commanding

upon the Respondents to dispose of the Provisional Release Application dated 11.12.2025 which has been filed under Section 110 (A) of the Customs Act, 1962 and which is pending since then.

At the outset, the learned counsel for the petitioner seeks a direction upon the Additional/Joint Commissioner, Office of the Commissioner of Customs (Preventive) Headquarters, Patna, Bihar i.e. the respondent No.5 to dispose of the application filed by the petitioner on 11.12.2025 for release of the seized vehicle i.e. TATA LPT Truck bearing Registration No. ML 04 F-7788 which has been seized in connection with Unit Case No. 11/2025-26, dated 16.10.2025 instituted by the Inspector (Preventive), Office of the Pr. Commissioner of Customs (Preventive), Patna.

We have put a query to the leaned counsel for the respondents as to whether he has any objection to a direction 3/3 being issued to the respondent No.5 to dispose of the application filed by the petitioner for provisional release of the vehicle in question, to which the answer is in the negative.

Accordingly, we direct the respondent No.5 to dispose of the aforesaid application dated 11.12.2025 filed by the petitioner for provisional release of the vehicle in question by passing a reasoned and a speaking order, in accordance with law, within a period of six weeks from today.

The writ petition stands disposed of on the aforesaid terms.

GAURAV S./- (Mohit Kumar Shah, J) (Alok Kumar Pandey, J) U

Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.