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Patna High Court - Orders

Commissioner Of Central Excise/ ... vs Dwarika Prasad Agrawal on 31 August, 2012

Bench: Chief Justice, Ahsanuddin Amanullah

   IN THE HIGH COURT OF JUDICATURE AT PATNA
                   Letters Patent Appeal No.813 of 2011
                                       In
             Civil Writ Jurisdiction Case No. 13572 of 2001
                                     With
               Interlocutory Application No.3586 of 2011
                                     With
               Interlocutory Application No.3587 of 2011
                                     With
               Interlocutory Application No.5113 of 2012
                                       In
                   Letters Patent Appeal No.813 of 2011
======================================================
1. Commissioner of Central Excise/Customs, Central Revenue Building,
Birchand Patel Path, Patna
2. The Union of India through Secretary, Ministry of Finance Department of
Revenue, Union of India, New Delhi
3. The Secretary, Ministry of Finance Department of Revenue, Union of
India, New Delhi
4. Central Board of Central Excise and Customs through its Chairaman,
New Delhi
5. The Chief Commissioner of Customs (P) Tulsiganga Minar, 19 - Bidhan
Sabha Marg, Lucknow, U.P.
6. The Deputy Commissioner, Customs, Patna, Patna Division
7. The Director of Revenue Intelligence, Patna
                                              .... ....   Respondent-Appellant
                                    Versus
Dwarika Prasad Agrawal S/o Late Saligram Agrawal Resident of Mohalla -
Chhoti   Kalyani     Baralane,    Kedarnath    Road,      P.S.-Town,   District-
Muzaffarpur (Patna ).
                                               .... .... Petitioner-Respondent
======================================================
Appearance :
For the Appellants      :        Mrs. Nivedita Nirvikar, Advocate
                                 Mrs. Archana Sinha, Advocate
For the Respondent      :        Mr. Birju Prasad, Advocate
 2         Patna High Court LPA No.813 of 2011 (8) dt.31-08-2012

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                  ======================================================
                  CORAM: HONOURABLE THE CHIEF JUSTICE
                              and
                              HONOURABLE MR. JUSTICE AHSANUDDIN AMANULLAH
                  ORAL ORDER
                  (Per: HONOURABLE THE CHIEF JUSTICE)


8.   31-08-2012

Interlocutory Application 5113 of 2012:

This Application is made by the appellants to substitute the respondent Dwarika Prasad Agrawal, who died on 5th December 2011 pending the Appeal, by his heirs and legal representatives, his wife Smt. Asha Agrawal and son Vikas Agrawal.

Learned advocate Mr. Birju Prasad appears for the respondent. He states that he has instructions to appear on behalf of the legal representatives of the deceased respondent.

Application is allowed.

The name of respondent Dwarika Prasad Agrawal be substituted by his heirs and legal representatives Smt. Asha Agrawal and Shri Vikas Agrawal.

Necessary correction in the cause title will be made in red ink within ten days from today.

Interlocutory Application No.3586 of 2011:

The delay of 91 days occurred in filing the Letters Patent Appeal is condoned.

Interlocutory Application stands disposed of. Letters Patent Appeal No.813 of 2011:

Feeling aggrieved by the judgment and order dated 7th December 2010 passed by the learned single Judge in C.W.J.C. No. 13572 of 2001, the respondents Commissioner of Central Excise and Customs, Patna and others have preferred this Appeal under Clause 10 of the Letters Patent.

Matter at issue is the quantity of betel-nuts belonging to the respondent-writ petitioner Dwarika Prasad Agrawal worth Rs.3,50,000/- seized by the appellants on 12th January 1997. Since the seizure of the betel-nuts, the confiscation proceeding has ultimately been decided by this Court in favour of the writ petitioner. Pursuant to the confiscation order by the first authority, the Deputy Commissioner of Customs, Muzaffarpur, the seized betel-nuts, being perishable, were sold on 24th August 2000 for a sum of Rs.1,23,415/-. In view of the order setting aside the order of confiscation, the said sum was refunded to the respondent-writ petitioner on 1st August 2005 after deducting certain costs.

The learned single Judge has observed that since the goods worth Rs.3,50,000/- were seized from the writ petitioner, he is entitled to refund of the sum of Rs.3,50,000/- with interest @ 12% per annum. Learned single Judge has accordingly directed the appellants to pay the amount of difference with interest @ 12% per annum from the date of confiscation till the date of payment. Therefore, this Appeal.

Learned advocate Mrs. Nivedita Nirvikar has appeared for the appellants. We have heard her extensively.

We see no merit in this Appeal. Appeal is dismissed in limine.

Interim relief stands vacated.

Interlocutory Application stands disposed of.

(R.M. Doshit, CJ) (Ahsanuddin Amanullah, J) Pawan/-