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Jagpal Singh Prop Versus C.C., Lucknow

2016 (7) TMI 465 - CESTAT ALLAHABAD

Absolute 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 .....

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ed 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 fa .....

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ption 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 .....

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cal) Present for the Appellant : Shri A.P. Mathur, Advocate Present for the Respondent : Shri Kamal Puggal (Asstt. Commissioner) (AR) ORDER The present M.A. is Miscellaneous Application No. C/Misc./70284/2016 in which a prayer is to direct the Commis .....

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n the Original Authority Ordered for absolute confiscation of seized 40 M.T. TCO Betel nut locally called as Supari. The said appeal is pending disposal before us. 3. The appellant had brought to notice of this Bench that the Original Authority had n .....

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d that the confiscated goods are prohibited goods. 4. We have taken into consideration the rival contentions. We have also examined the provision under Section 125 of the Customs Act, 1962. Said section has made distinction of two types of goods. One .....

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finition of prohibited goods is at Section 2(33) of Customs Act, 1962. The said definition states that prohibited goods means any goods the import or export of which is subject to any prohibition under Customs Act, 1962 or any other law for the time .....

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e 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 ma .....

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