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2015 (4) TMI 1214

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..... ch objective, purpose, seizure of timber imported into India without obtaining Import-Export Code, Plant Quarantine certificate and certificate of origin from Chamber of Commerce, Nepal to confirm its country of origin for necessary verification, to prevent illegal import of goods in the country was made under impugned seizure. Further the truck loaded with the timber did not pass through the auth .....

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..... 11-5-2011, which is evident from the records. 3. Having considered the Interlocutory Application No. 4158/2009, we find that Union of India was prevented by sufficient cause in not preferring the appeal within time. Accordingly, we condone the delay of 15 days in filing the appeal. The Interlocutory Application is allowed. 4. Union of India, Customs authorities have filed this appeal assaili .....

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..... s authorities had to assure themselves that timber imported into India was of Nepal origin duly certified by the Chamber of Commerce of Nepal to rule out the possibility that the timber was not imported from China or from any other country. Any importer of goods in India is required to possess Import-Export Code granted by the Director General of Foreign Trade, essential for the person importing g .....

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..... rther the truck loaded with the timber did not pass through the authorized route found parked without document indicated above as such officer who seized the timber had reason to believe that its seizure was necessary to initiate proceeding under Section 110 of the Customs Act, 1962. Accordingly, we set aside the order of the learned Single Judge, granting liberty to the customs authorities to pro .....

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