https://www.taxtmi.com/caselaws?id=398596 The High Court deferred the hearing and stayed the Notice issued under Section 150 of the Customs Act, 1962 until the next scheduled hearing, aiming to maintain the status quo in a dispute concerning the origin of seized betel nuts and the conditions for provincial release under Section 110A. The court intervention was prompted by the non-functioning of the Customs, Excise & Service tax Appellate Tribunal (CESTAT), Kolkata, due to pandemic-related challenges, emphasizing the petitioner's difficulties in accessing the appropriate appellate authority. en-us Tue, 15 Sep 2020 00:00:00 +0530 Sat, 19 Sep 2020 19:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398596 The High Court deferred the hearing and stayed the Notice issued under Section 150 of the Customs Act, 1962 until the next scheduled hearing, aiming to maintain the status quo in a dispute concerning the origin of seized betel nuts and the conditions for provincial release under Section 110A. The court intervention was prompted by the non-functioning of the Customs, Excise & Service tax Appellate Tribunal (CESTAT), Kolkata, due to pandemic-related challenges, emphasizing the petitioner's difficulties in accessing the appropriate appellate authority. Case-Laws Customs Tue, 15 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398596