Calcutta HC Directs Release of Detained Tea Consignment During E-Way Bill Investigation.

In the High Court at Calcutta

Circuit Bench at Jalpaiguri

Constitutional Writ Jurisdiction Appellate Side

WPA 580 of 2023

Jodhraj Mohanlal

-versus-

Senior Joint Commissioner, State

Tax, Bureau of Investigation, North

Bengal (H.Q.) & Ors.

Mr. Vinay Shraff,Adv.

Mr.Himagshu Kr. Ray,Adv.

Ms. Priya Sarah Paul,Adv.

Mr. Sandip Guha Roy,Adv.

...for the petitioner.

Mr. Ratan Banik,Adv.

Mr. Saptarshi Banik,Adv.

...for res. no. 4.

Mr. Hirak Barman,Adv.

Ms. Bedashruti Bose,Adv.

...for State.

The petitioner has filed the

present writ application praying for a

direction upon the respondent authorities

for release of the detained goods of value of

Rs. 74,586/- vide Invoice No. JMS/090/22-

23 dated 12.1.2023 to the petitioner.

Mr. Vinay Shraff, learned Advocate

representing the petitioner submits that the

petitioner had booked a consignment of 20

kg Soongachi tea value of Rs. 74,586/-

through the transporter Bajaj Parivahan Pvt.

Ltd. to be delivered to Sikkim Tea Agency at

Delhi. The transporter generated E-way bill

o. 801280351778 along with consolidated e-

way bill generated by the transporter and

the vehicle was carrying goods of several

other consignors along with the goods of the

petitioner. On 18th January, 2023 the

respondent no. 3 detained the goods and

vehicle. On 16th February, 2023, the

petitioner had requested the respondent no.

1 to release his goods. On 2nd March, 2023,

the petitioner received a memo from

respondent no. 2 and informed that the

respondent no. 4 had requested to hand over

all goods and documents regarding the

vehicle and the cargo found in the vehicle.

Now, the petitioner has filed the present writ

application. The respondent no. 4, i.e. the

Directorate of Revenue Intelligence had filed

affidavit-in-opposition wherein it is stated

that during enquiry it was ascertained from

the transporter that the poppy seeds were

booked in the name of Ramdana seeds by a

person of Nepal under invoice and E-way

Bill of the firm named M/s. Jiyarul Trading

of Deshbandhupara, Falakata, District-

Alipurduar. The goods were delivered to their

godown for onward delivery at Delhi. In the

statement the authorized signatory informed

that they were completely unaware of the

fact that the poppy seeds were being sent in

the name of Ramdana seeds and none of the

consignors of tea were aware of the fact that

the consignment declared to be Ramdana

seeds were loaded in the vehicle. In the said

affidavit it is further mentioned that

preliminary investigation points to the facts

that poppy seeds have been smuggled from

Nepal and a bogus invoice declaring the

goods as Ramdana has been used to show

the goods as bona fide. Further, the Bureau

of Investigation authorities have intimated

that the supplies has been found to be non-

existent. It is further mentioned in the

affidavit that the tea is perishable in nature

and no involvement of the supplier of the tea

with the smuggled poppy seeds have been

ascertained and the Directorate of Revenue

Intelligence has no objection, if the

consignment of the petitioner is released.

Learned Counsel for the respondent

no. 4 submits that on receipt of the

information, the respondent no. 4 has

requested the State Authorities for

inspection of the seized property and,

accordingly, during the investigation it has

not been ascertained as to whether poppy

seeds are the smuggled items or not. The

vehicle is carrying the tea consignment

which is perishable in nature and, as such,

they have no objection for release of the

vehicle and the tea consignment.

Learned Counsel for the respondent

no. 4 further submits that as the

consignment has been seized by the State

authority and, as such, the State authorities

have to take appropriate steps with regard to

the poppy seeds.

Mr. Ghosh, learned Advocate

appearing for the State Authorities submits

that as poppy seeds have been found in the

vehicle and further investigation is to be

carried out with regard to the ownership of

the poppy seeds and, as such, if the tea is

released in favour of the petitioner, the

authorities may be given liberty to take

appropriate steps for further investigation to

ascertain with regard to the poppy seeds.

Considered the submissions made by

the Counsel for the respective parties, this

Court finds that no purpose would be served

by keeping the writ petition pending.

Accordingly, the writ petition is disposed of

by directing the respondent no. 3 to take

appropriate steps for release of the tea

consignment in favour of the petitioner in

accordance with law if there is no

impediment for release tea consignment

within a period of one week from the date of

receipt of the copy of the order subject to

furnishing an undertaking before the

authority, as and when, if required, the

petitioner will appear before the authority for

enquiry/investigation.

It is made clear that the authorities,

i.e. the State Authorities as well as

respondent no.4 shall be at liberty to carry

out further investigation with regard to the

poppy seeds and it is found with regard to

illegal transportation of the poppy seeds, the

authorities are free to take appropriate steps

in accordance with law.

WPA No. 580 of 2023 is thus disposed of.

(Krishna Rao, J.)