Facts of the Case

This is a criminal revision petition, not a GST case. Md Abu Mutaleb approached the Gauhati High Court under Sections 397/401 read with Section 482 of the Code of Criminal Procedure, challenging an order dated 11.05.2023 passed by the Additional Chief Judicial Magistrate, Dhubri, in connection with Gauripur P.S. Case No. 147/2023 (registered under Sections 120B/420/379/411/201 IPC, corresponding to G.R. Case No. 590/2023), by which his prayer for zimma (interim custody) of 7,000 kg (101 bags) of seized Areca Nuts was rejected. The petitioner claimed to be the lawful owner of the goods and annexed copies of GST documents and transport challans to demonstrate lawful movement of the consignment from Barpeta to Kolkata. The State's Additional Public Prosecutor fairly conceded that the petitioner was indeed the owner, but pointed to an FSL report finding the seized areca nuts unsatisfactory under FSSAI microbiological standards, with fungal contamination (Aspergillus, Penicillium, Mucor) carrying possible mycotoxic potential.

Issues Involved

  1. Whether the petitioner was entitled to interim custody (zimma) of the seized Areca Nuts pending trial.
  2. How the seized goods, found unfit as per the FSL/FSSAI report, ought to be dealt with pending final disposal.

Petitioner's Arguments

  • The petitioner is the lawful owner of the seized Areca Nuts, supported by GST documents and transport challans.

Respondent's Arguments

  • The State did not dispute ownership but relied on the FSL report showing the goods failed FSSAI microbiological standards due to fungal contamination.

Court Order / Findings

  • The Court held the petitioner is at liberty to approach the trial court below and seek zimma of the seized Areca Nuts.
  • The Magistrate was directed that it may consider directing the Superintendent of Police to dispose of the seized goods within one month, as per the SOP for disposal of seized betel nut (supari) dated 16.9.2021.
  • The FSL report and the SOP were directed to form part of the record.
  • The impugned order dated 11.05.2023 was declared no longer operative.

Important Clarification

This is a criminal-procedure order about custody and disposal of seized goods in a criminal case, decided mainly on FSSAI food-safety findings — it is not a GST ruling. The GST invoices and e-way documents mentioned here were relevant only as evidence of ownership and lawful transport, a use-case worth remembering: GST paperwork can support ownership claims in unrelated proceedings, but that does not convert such proceedings into GST litigation.

Sections Involved

  • Code of Criminal Procedure, 1973, Sections 397, 401 and 482
  • Indian Penal Code, 1860, Sections 120B, 420, 379, 411 and 201
  • Food Safety and Standards Act, 2006 and Food Products Standards and Food Additives Regulations, 2011 (as amended 2018)

Decision – In Favour of

Disposed of in favour of the petitioner to the extent that the impugned rejection order was rendered inoperative and he was given liberty to seek zimma before the trial court, with disposal of the goods to follow the SOP for seized betel nut — the revision was not decided on any GST question.

Case Details

  • Court: Gauhati High Court (High Court of Assam, Nagaland, Mizoram and Arunachal Pradesh)
  • Case Number: Crl.Rev.P./236/2023
  • CNR: GAHC010125582023
  • Coram: Justice Susmita Phukan Khaund
  • Date of Order: 16.06.2023

Link to Download the Order

Click here to view/download the full order

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