TMI Blog2020 (9) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... in the country, were smuggled in the country and therefore, it was high handedness on the part of revenue to have detained the said goods not released the same inspite of the order of learned Commissioner (Appeals). The appeal filed by Revenue is dismissed - Further, Revenue is directed to release Black Pepper and Betel Nuts to the respondents by 15 March, 2020. - Customs Stay Application No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue has made following submissions:- i. Show cause notice is not issued and the matter is under investigation, ii. Poppy Seeds were also seized along with the Betel Nuts Black Peppers. iii. Poppy Seeds is a restricted item for import into the Country under Notification No.27 (RE-2000)/1997-2002 dated 01.08.2000. iv. Further, he relies on para-07 of the decision of Hon ble Madras ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s SLV Trading (supra) in respect of gold is not applicable in respect of the goods in question. 4. With the consent of both the sides appeal itself was taken up for hearing. From perusal of appeal records, I note that revenue was aggrieved by the order of learned Commissioner (Appeals) through which he has allowed provisional release of Betel Nuts and Black Pepper. After hearing the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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