Subrata Talukdar, J. - (1.) The party/parties are represented in the order of the name/names as printed above in the cause title.
(2.) The short point raised by Mr. Majumder, Learned Counsel appearing for the petitioner, relates to proceedings emanating out of a Show Cause Notice (in short 'SCN') under Section 124 of the Customs Act as initiated by the Directorate of Revenue Intelligence (DRI), Kolkata Zonal Unit connected to smuggling of Red Sanders.
(3.) Mr. Majumder submits that the petitioner is an officer of the Customs Department and, in his capacity as an officer of the Department, is not liable to face confiscation proceedings under Section 124 of the Customs Act, 1962 (in short "the 1962 Act"). It is argued that the provisions of Section 124 of the Customs Act provide for confiscation and imposition of penalty qua the importer/importers of goods in individual capacity/capacities and, cannot be extended to the writ petitioner who, is not acting in the capacity of an importer but, in official capacity as an officer of the Customs Department.;