Calcutta High Court (Appellete Side)
Mr. Raj Sahai vs The State Of West Bengal & Anr on 7 June, 2023
07.06.2023
Serial no.20
Aloke
Ct. No. 30
CRR 100 of 2020
Mr. Raj Sahai
vs.
The State of West Bengal & Anr.
Mr. Sabyasachi Banerjee
Mr. Nigam Ashish Chakraborty
Mr. Agniva Banerjee
Ms. Anikta Paul
... for the petitioner
Mr. Md. Anwar Hossain
Ms. Sreyashee Biswas
Report submitted by Officer-in-Charge of Excise,
Bidhannagar Excise District through the State be taken on
record.
Reply to the report filed by the respondents be
taken on record.
The written notes of argument filed by the learned counsel for both the parties be also taken on record.
On extensive hearing of the learned counsel for the petitioner and the State, it has come before this Court that the present case involves unlawful import and seizure of 292 bottles of foreign liquor.
It is the case of the prosecution that the said 292 bottles of foreign liquor though with labels do not contain any MRP and the said bottles have been imported without following the provisions of the Bengal Excise Act as no pass was issued to the petitioner permitting such import.
On the other hand, it is the case of the petitioner that the company has not been made a party in the present 2 case and the petitioner is a director of the company, which deals with the distribution of imported foreign liquor and the 292 bottles seized by the State Excise Department was not for the purpose of sale. They are free samples for the purpose of promotion, research and development. It is further submitted that the said seized articles have been brought in lawfully into the country through the Customs. Relevant documents in support of the petitioner's claim have been annexed to the revisional application.
It is now submitted by the petitioner that he is ready and willing to pay the 'duty' as calculated by the concerned department in respect of the free samples also, so that the total matter is regularized.
It is submitted by the prosecution that there is no provision for bringing any free samples of foreign liquor into the country/State without a pass as required under the Bengal Excise Act.
Learned counsel for the petitioner has submitted that though there is relevant provision in the Central Excise Act, the Bengal Excise Act is silent in respect of such import.
Considering the submissions of both the parties and the materials on record and also the submission of the petitioner that as the matter is pending for a long period, he is ready and willing to pay the 'duty' as required under the Bengal Excise Act.
Accordingly, the State Excise Department may calculate the 'duty' in respect of the seized articles by taking 3 into consideration the MRP in respect of the imported foreign liquor bottles of the same brand on which 'duty' has already been paid by the petitioner.
Thus, in view of the said observations, the matter is referred to mediation through the learned Secretary, Calcutta High Court Mediation and Conciliation Committee.
The learned Mediator shall effect a settlement between the parties where the case is of such nature as discussed above and submit a report to that effect before this Court by 31st of July, 2023.
Let the matter be listed in the monthly list of August, 2023.
Considering the fact that the matter is before this Court and the matter has been referred for mediation, the proceedings before the trial court is stayed till 16th of August, 2023 or until further orders whichever is earlier.
Let a copy of this order be sent to the trial court and to the learned Secretary, Calcutta High Court Mediation and Conciliation Committee.
(Shampa Dutt (Paul), J.)