https://www.taxtmi.com/caselaws?id=309936 The court ordered the release of betel nuts seized during transportation from West Bengal to New Delhi, acknowledging the perishable nature of the goods. The petitioner must provide security, other than cash or bank guarantee, for the full value of the goods estimated by the custom authority within two weeks. This decision aims to balance the interests of both parties, ensuring the preservation of goods' value while addressing immediate concerns without prejudicing the jurisdictional issue. The judgment emphasizes procedural fairness and practical resolution, allowing for further adjudication of relevant issues in subsequent proceedings. en-us Tue, 05 Dec 2017 00:00:00 +0530 Wed, 27 Sep 2023 21:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309936 The court ordered the release of betel nuts seized during transportation from West Bengal to New Delhi, acknowledging the perishable nature of the goods. The petitioner must provide security, other than cash or bank guarantee, for the full value of the goods estimated by the custom authority within two weeks. This decision aims to balance the interests of both parties, ensuring the preservation of goods' value while addressing immediate concerns without prejudicing the jurisdictional issue. The judgment emphasizes procedural fairness and practical resolution, allowing for further adjudication of relevant issues in subsequent proceedings. Case-Laws Customs Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309936