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2019 (4) TMI 449

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..... RDER The Assistant Commissioner (Mobil Squad), Fatehpur is directed to be added as respondent No. 4. 2. Heard Sri. Shubham Agrawal, Learned Counsel for the petitioner and Sri R.C. Shukla, Learned Counsel for the respondents. Sri. C.B. Tripathi, Learned Special Counsel appearing for the Commercial Tax Department, State of U.P., who has been served with the copy of this petition. 3. The .....

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..... l Office at Lucknow where a seizure order has been passed on 17-11-2018 in exercise of powers under Section 110 of the Customs Act, 1962 (hereinafter referred to as the Customs Act). 6. The aforesaid goods (Supari) have been seized primarily on the premise that the goods (Supari) are of foreign origin as has been informed by two unknown businessmen and therefore, they are being imported into .....

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..... that the goods (Supari) are of foreign origin and that there is no recognised Government Institute where the goods (Supari) could be inspected and certified so as to make distinction between local and that of foreign origin. 9. In view of the aforesaid facts and circumstances, we direct Sri. R.C. Shukla, Learned Counsel appearing for the respondents to file counter affidavit within a period .....

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..... -10-2018 shall be released in favour of the petitioner forthwith subject to petitioner furnishing security other than cash and bank guarantee of the value of the Supari (Betel Nuts) mentioned in the tax invoice i.e. Rs. 29,82,000/- and on furnishing an undertaking on affidavit that the petitioner will cooperate with all future inquiry which may be undertaken by the Customs Department.
Case law .....

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