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Issues involved: Challenge to seizure of products by Customs Authorities meant for duty-free shops at airport departure terminal; Petitioner seeking interim relief denied by High Court; Petitioner permitted by Supreme Court to carry on sale of Cigarettes and Tobacco products at departure terminal.
The Petitioner approached the High Court challenging the seizure of their products by Customs Authorities, contending that the products were intended for display, distribution, and sale at duty-free shops in the departure terminal of the airport. The Petitioner sought interim relief, which was initially declined by the High Court. Subsequently, the Petitioner appealed to the Supreme Court, where it was ruled that the Petitioner could continue the sale of Cigarettes and other Tobacco products at the departure terminal, subject to compliance with the conditions specified under Section 32 of the Cigarettes and other Tobacco Products Act, 2003. The Respondent Department was directed to release the stock upon the Petitioner fulfilling the mentioned conditions. In light of the Supreme Court's decision permitting the Petitioner to conduct the sale of Cigarettes at the departure terminal, the High Court concluded that final relief could be granted to the Petitioner as per the Supreme Court's order. Consequently, the petition was disposed of accordingly, in favor of the Petitioner.
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