Union Of INDIA And Ors vs. Maa Saraswati Traders

L.P.A/684/2012HC PatnaGSTCNR BRHC01095367201228 September 2020Bench: THE CHIEF JUSTICE -,MR. JUSTICE S. KUMAR2 pages
AI SummaryRemanded

Held

The High Court held that the present appeal was squarely covered, both on facts and law, by its earlier decision in Letters Patent Appeal No. 1302 of 2019, titled M/s Ramesh Kumar Baid and Sons & Anr. Vs. Union of India & Ors., decided on 20-12-2019. The Court noted that all parties were in agreement with this proposition and requested the disposal of the appeal accordingly. Consequently, the appeal was disposed of in terms of the aforementioned judgment. The reasoning for the decision in the cited LPA is not detailed in this judgment, but the operative direction is to dispose of the current appeal based on that precedent. No specific issue was left undecided; the appeal was disposed of based on the agreed-upon precedent.

Facts

This Letters Patent Appeal (LPA) No. 684 of 2012 was filed by the Union of India and its customs authorities against an order dated 28.02.2012 passed by a learned Single Judge in Civil Writ Jurisdiction Case (CWJC) No. 12738 of 2011. The Single Judge had allowed a writ application filed by Maa Saraswati Traders. The dispute involves the seizure of betel nuts. The authorities alleged the betel nuts were brought from Nepal, but the origin of the goods was stated to be India, and the seizure also occurred within India. There was no clear material on record to establish that the goods were brought from Nepal. The parties agreed that the present appeal was covered by a previous decision of the High Court in LPA No. 1302 of 2019.

Key Issues

1. Whether the seizure of betel nuts was justified, considering the goods originated in India and were seized in India, despite allegations of them being brought from Nepal, and whether there was sufficient material to establish their foreign origin. Petitioner's (Union of India) Contention: The appeal was filed against the Single Judge's order, which was allegedly passed on erroneous grounds without considering the facts. The authorities alleged the betel nuts were brought from Nepal, but the judgment notes a lack of clear and cogent material to establish this fact. Respondent's (Maa Saraswati Traders) Contention: The respondent-petitioner had filed the writ application which was allowed by the Single Judge. The judgment does not explicitly record arguments made by the respondent in the LPA, but implies their position was that the Single Judge's order was correct. The parties were ad idem (in agreement) that the appeal was covered by a previous judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF JUDICATURE AT PATNA Letters Patent Appeal No.684 of 2012 In Civil Writ Jurisdiction Case No.12738 of 2011 ======================================================

1.

UNION OF INDIA through the Commissioner of Customs (Preventive), 5th Floor, Central Revenue Building, Birchand Patel Path, Patna

2.

The Assistant Commissioner, Customs (Preventive) Muzaffarpur, 2nd Floor, Customs Building, Imli Chatti, Muzaffarpur, Bihar, Patna

3.

Inspector Cum Seizing Officer, Customs (Preventive) Division Muzaffarpur, 2nd Floor, Customs Building, Imli Chatti, Muzaffarpur, Bihar ... ... Appellant/s Versus

1.

MAA SARASWATI TRADERS through the legal Power of Attorney, Rajesh Singh, S/O Sri J.S. Singh Residing At Thana Road, Dhoopguri, P.O. And P.S. - Dhoopguri, District- Jalpaiguri West Bengal

2.

Jauhar Khan, Proprietor of M/s Maa Saraswati Traders, s/o late Latif Khan, resident of Thana Road, Dhupguri, P.O. & P.S. Dhupguri, District Jalpaiguri, West Bengal. ... ... Respondent/s ====================================================== Appearance : For the Appellant/s :Mr.Satya Prakash Tripathy, Sr.SC (Customs & GST) For the Respondent/s :Mr.Prabhat Ranjan, Advocate =========

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