2015 (8) TMI 1582 - HC - Customs

The following substantial questions of law are admitted 1. Whether the confiscation of foreign origin betel nuts can be set aside only on the basis of the fact that the said confiscation is based on the trade opinion only? 2. Because whether the trade opinion is not sufficient piece of evidence establishing the factual of smuggling? 3. Whether the contradictory confessional statements of the respondents recorded under Section 108 of the Customs Act are not sufficient to make seizure of the foreign origin betel nuts. Issue notices to the respondents by Registered Post - List on the date fixed in the notice.

Summary

The High Court of Allahabad admitted the case for consideration of three substantial questions of law related to the confiscation of foreign origin betel nuts based on trade opinion and contradictory confessional statements of the respondents under Section 108 of the Customs Act. Notices were issued to the respondents for further proceedings.