Case Details: Prabhjot Singh vs. Union of India (2025) 37 Centax 136 (P&H.)
Judiciary and Counsel Details
- Mrs Lisa Gill & Yashvir Singh Rathor, JJ.
- Shri Raju Arora, Adv., for the Petitioner.
- S/Shri Sunish Bindlish, Viney Kumar & Abhav Sharma, Advs., for the Respondent.
Facts of the Case
The petitioner challenged the confiscation of his goods initially detained by the CGST department and subsequently taken over by the Customs authorities. The adjudication order confirming the confiscation and demand, as well as the statutory appeal under Section 107 of the CGST Act, were dismissed and remained unchallenged. A writ petition was filed under Article 226 of the Constitution of India, seeking to quash the concurrent action by CGST and Customs authorities. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that there was no legal bar against parallel proceedings under the CGST Act and the Customs Act. The Court interpreted Section 130 read with Sections 107 and 131 of the CGST Act and Section 110 of the Customs Act, to conclude that concurrent confiscation and demand actions by CGST and Customs do not constitute double jeopardy. The Court noted the petitioner’s failure to challenge the appellate orders affirming confiscation and demand and rejected the contention that the writ under Article 226 was maintainable on the ground of double jeopardy.
