HC Directed to Release Vehicle & Tea Since No Involvement of Supplier of Tea with Smuggled Poppy Seeds was Ascertained

Case Details: Bajaj Parivahan (P.) Ltd. v. Senior Joint Commissioner - [2023] 152 taxmann.com 280 (Calcutta)

Judiciary and Counsel Details

• • Krishna Rao, J.
  • Vinay Shraff, Himagshu Kr. Ray, Ms Priya Sarah Paul & Sandip Guha Roy, Advs. for the Petitioner.
  • Ratan Banik, Saptarshi Banik, Subir Kr. Saha & Bikramaditya Ghosh, Advs. for the Respondent.

Facts of the Case

In the present case, the department issued GST Mov-02 for physical verification of the goods and detained the goods and vehicle since poppy seeds were found in the vehicle along with tea consignment. The petitioner filed the writ application praying for a direction for release of the detained vehicle and goods since the vehicle was also carrying its tea consignment which was perishable in nature.

High Court Held

The Honorable High Court noted that the consignment was seized by the State authority and poppy seeds were also found in the vehicle. During the enquiry, it was ascertained from the transporter that the poppy seeds were booked in the name of Ramdana seeds by a person of Nepal. However, the consignors of tea were aware of the fact that other consignments of poppy seeds were loaded in the vehicle.

Since, the vehicle was also carrying the tea consignment which is perishable in nature; therefore the Court directed the department to take appropriate steps for release of the vehicle along with the tea consignment in favour of the petitioner in accordance with law. However, the Court also held that further investigation would be required to be carried out with regard to the ownership of the poppy seeds and therefore, the department shall be at liberty to carry out further investigation with regard to the poppy seeds.