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1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
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of <h1>Smuggling of betel nuts via unauthorised route upheld as confiscable; challenge to seizure dismissed on merits</h1> Seizure of betel nuts imported through an unauthorised route was effected under the Customs Act as contraband; such goods were found liable for ... Smuggling - Betel Nuts of foreign origin - seizure of bags of betel nut under Section 110 of the Customs Act on the ground that the said betel nuts were brought to India through unauthorised route in violation of the Customs Act and are liable for confiscation under Section 111(b) and 111(d) of the said Act - HC [2021 (10) TMI 1398 - MEGHALAYA HIGH COURT] held the view Tribunal of Tribunal as correct. HELD THAT:- There are no good ground and reason to interfere with the impugned judgment and hence, the special leave petition is dismissed. The Supreme Court of India dismissed the special leave petition as no good ground to interfere with the impugned judgment was found. Delay was condoned and pending applications were disposed of.
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