2018 (3) TMI 2010

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..... earned counsel for the petitioners and Sri R.C. Shukla, learned counsel appearing for the Customs Department. The argument of learned counsel for the petitioner is that the betel nuts is not one of the goods which has been notified under Section 11-A (d) of the Customs Act, 1962 and as such cannot be treated as smuggled goods. Learned counsel appearing for the respondents may file counter affida .....

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