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There is no requirement for the Customs and Excise to disclose the source of information based on which investigation was undertaken. Therefore, the court fails to understand as to why effective action was not taken by the Customs Department pursuant to the representations made by the appellant. The writ petition needs to be heard and decided on merits for which affidavits are required from the concerned respondent viz. Customs Authorities.

Writ petition— This appeal filed by the writ petitioner is directed against the order passed in WPA 11623/2021. The said writ petition was filed by the appellant praying for issuance of writ of mandamus to direct the respondent nos. 2 and 3 to consider and dispose of the representation given by the appellant to issue a direction to the authorities to take prompt steps to release the monetary compensation/reward which the appellant is entitled to as he was the informant and for a further direction to examine the entire records as to how, when and under what circumstances the lorries and trucks were released to the respondent persons. The writ petition was dismissed at the admission stage as being frivolous and aggrieved by such order, the appellant is before us. we are of the view that the writ petition cannot be treated to be a frivolous litigation. The issue as to whether the appellant can be recognized as an informant or not under the relevant circulars issued by the Central Board of Excise & Customs (C.B.E.C.), what is required to be first seen is whether there has been any illegal imports of the betel nuts from the neighbouring countries into the State of West Bengal. we are of the considered view that the writ petition needs to be heard and decided on merits for which affidavits are required from the concerned respondent viz. Customs Authorities. Held that— The writ petition is restored to the file and number of the learned Single Bench to be heard and decided on merits after affidavits are filed by the respondents.
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