Home Case Index All Cases Customs Customs + AT Customs - 2016 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (7) TMI 465 - AT - CustomsAbsolute confiscation of seized 40 M.T. TCO Betel nut locally called as Supari - Fit for human consumption or not - Prohibited goods or not - Section 125 of the Customs Act, 1962 - Held that:- The Original authority at Para 25.1 of Order-in-Original has held the said goods to be prohibited goods by coming to the conclusion that the said goods contravened the provision of section 7(1) (c) of Customs Act, 1962. The said provision is empowering the Board to appoint the Routes by which alone specified goods may passed by land or inland water into or out of India or to or from any land customs station from or to any land frontier. We take the note of facts that he said goods were not intercepted at any point of entry into India. We hold prima facie opinion that the said goods are not prohibited. We, therefore, order that the applicant may be allowed to draw the sample from confiscated goods, get them tested by Food & Drugs Administration of the state and if found fit for human consumption then provisional release of the said goods shall be allowed to the applicant within 15 (Fifteen) days of receipt of report from state authority on Revenue deposit of ₹ 10(Ten) lakhs and on filling of bond of full value of the goods by the applicant. - Decided partly in favor of appellant.
|