A.M ENTERPRISE Vs. STATE OF ASSAM

JUDGEMENT

(1.) Date 06-11-2019 (A.M. Bujor Barua, J) Heard Mr. A. Saraf, learned senior counsel for the appellant. Also heard Mr. D. Nath, learned counsel for the respondent Police Department and Mr. B. Gogoi, learned counsel for the authorities under the Taxation Department.

(2.) 25 truck loads containing areca nuts were seized by the police authorities initially on the premises that as the required documents were not available the required GST was not paid for the purpose. Subsequently it came to a situation where infact the GST was actually paid and the original reason for the seizure did not remain any further. The police thereafter in the writ proceeding against such seizure took a stand that the truck loads of areca nuts so seized were involved in some smuggling activity. A stand was also taken that certain forgery of the documents were also involved resulting in some offence under the Indian Penal Code. The allegation of forgery related to the GST documents. Subsequently, it resulted in a situation where a conclusion was arrived that neither the truck loads of areca nuts that were seized were required for the purpose of GST nor they were required for other offence under the Indian Penal Code.

(3.) But the police authorities continued to insist that they have materials with them which would infact show that these goods are required for the purpose of certain offence under the Customs Act. In the resultant situation, the learned Single Judge in the order dated 25.10.2019 while rejecting the stand of the police authorities as regards the goods being seized for the purpose of GST and for the purpose of some violation of the Indian Penal Code, had directed that the customs authorities under the Customs Act, 1962 would now be the proper authority to investigate the alleged offence and accordingly, the police should hand over the seized areca nuts and the trucks to the customs authority for the purpose. The said direction of the learned Single Judge was based on the stand of the police authorities that materials are available with them that there are some violation under the Customs Act, 1962.