Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the confiscation of seized betel nuts could be sustained in the absence of evidence showing that the goods were of foreign origin or smuggled, and whether the goods were liable to be released.
Analysis: The record did not disclose any material showing that the betel nuts were of foreign origin or otherwise smuggled. The mere rejection of the railway receipts on the question of weight did not establish that the goods were liable to confiscation. In these circumstances, the customs authorities were not justified in retaining the goods as smuggled goods.
Conclusion: The confiscation could not be sustained and the goods were directed to be released to the railway authorities, leaving the appellants to pursue their claim before the railway authorities.