https://www.taxtmi.com/caselaws?id=196122 The High Court condoned the delay in filing the appeal by the Union of India, upholding the seizure of timber of foreign origin loaded on a truck for verification purposes related to import regulations. The court disagreed with the interpretation of the Indo-Nepal Treaty exempting Nepal-origin timber from customs duty, emphasizing the need for proper certification to prevent illegal imports. The court justified the seizure under Section 110 of the Customs Act to ensure compliance with import regulations and prevent illegal imports, allowing customs authorities to proceed with seizure and confiscation proceedings. en-us Tue, 28 Apr 2015 00:00:00 +0530 Mon, 20 Nov 2017 12:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196122 The High Court condoned the delay in filing the appeal by the Union of India, upholding the seizure of timber of foreign origin loaded on a truck for verification purposes related to import regulations. The court disagreed with the interpretation of the Indo-Nepal Treaty exempting Nepal-origin timber from customs duty, emphasizing the need for proper certification to prevent illegal imports. The court justified the seizure under Section 110 of the Customs Act to ensure compliance with import regulations and prevent illegal imports, allowing customs authorities to proceed with seizure and confiscation proceedings. Case-Laws Customs Tue, 28 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196122