9911796707
TMI Blog2019 (4) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... upari) were already in India and as such there is no question of bringing the goods (Supari) inside India by the petitioner so as to categorise the transportation of goods as part of smuggling transaction - Moreover, by mere naked eyes even no businessman can certify that the goods (Supari) are of foreign origin and that there is no recognised Government Institute where the goods (Supari) could be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer duly registered. The petitioner had purchased Supari (Betel Nuts) from a registered dealer at Mizoram and had brought it to Kolkata West Bengal. 4. On the order being placed from a purchasing dealer of New Delhi, the aforesaid goods (Supari) were under transportation by a truck from Kolkata to New Delhi. On route at Fatehpur the consignment was checked and seized under the U.P.G.S.T. Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmission of Sri. Shubham Agarwal, Learned Counsel for the petitioner is that first of all the goods (Supari) are not notified goods under Section 11A(d) of the Customs Act and as such there is no restriction in importing these goods (Supari) into India. Secondly, the petitioner is not the importer of the goods (Supari). He has purchased it from a registered dealer of Mizoram and that there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Learned Special Counsel appearing for the respondent No. 4 may seek instructions and file reply as to under which provision of law the goods (Supari) which were ordered to be released under the G.S.T. Act for handed over to the Customs Department by the respondent No. 4. Two weeks thereafter are allowed to the petitioner for filing rejoinder affidavit. 10. List for admission/final disposal on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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