https://www.taxtmi.com/caselaws?id=309991 The court interpreted Section 11-A (d) of the Customs Act, 1962 regarding the notification of goods as smuggled goods. It ordered the immediate release of a detained consignment of betel nuts upon the petitioner furnishing a facility other than cash and bank guarantee for the goods' value. The court set a procedural timeline for filing affidavits and listed the case for admission/final disposal. This judgment emphasizes the classification of goods under the Customs Act and the procedural requirements for releasing seized goods, demonstrating a balance between legal principles and practical considerations in resolving the dispute. en-us Wed, 21 Mar 2018 00:00:00 +0530 Fri, 29 Sep 2023 20:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309991 The court interpreted Section 11-A (d) of the Customs Act, 1962 regarding the notification of goods as smuggled goods. It ordered the immediate release of a detained consignment of betel nuts upon the petitioner furnishing a facility other than cash and bank guarantee for the goods' value. The court set a procedural timeline for filing affidavits and listed the case for admission/final disposal. This judgment emphasizes the classification of goods under the Customs Act and the procedural requirements for releasing seized goods, demonstrating a balance between legal principles and practical considerations in resolving the dispute. Case-Laws Customs Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309991