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2015 (4) TMI 1214 - HC - CustomsConfiscation - timber of Nepal origin - seizure - Section 110 of the Customs Act - Held that: - Customs Act has been enacted not only for collecting duty from importer of goods but also for other purposes, which is enumerated under sub-section (2) of Section 11 of the Act and to achieve such 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 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 - appeal allowed - decided in favor of appellant.
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