https://www.taxtmi.com/caselaws?id=44436 Goods moving in bona fide transit to Nepal under the India-Nepal treaty regime were treated as protected from ordinary customs confiscation unless statutory seizure conditions were strictly met. The Court noted that customs verification was permissible to check the declaration and cargo nature, and the detention was treated as a good-faith exercise rather than unlawful action. Poppy seeds were not shown to be narcotic or prohibited goods, and Section 111(m) of the Customs Act was inapplicable because the consignment was not imported for consumption in India. The Pakistani-origin declaration, supported by a certificate and made to the best of knowledge and belief, was not treated as a false declaration. en-us Tue, 31 Oct 1995 00:00:00 +0530 Sat, 26 Jun 2010 11:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44436 Goods moving in bona fide transit to Nepal under the India-Nepal treaty regime were treated as protected from ordinary customs confiscation unless statutory seizure conditions were strictly met. The Court noted that customs verification was permissible to check the declaration and cargo nature, and the detention was treated as a good-faith exercise rather than unlawful action. Poppy seeds were not shown to be narcotic or prohibited goods, and Section 111(m) of the Customs Act was inapplicable because the consignment was not imported for consumption in India. The Pakistani-origin declaration, supported by a certificate and made to the best of knowledge and belief, was not treated as a false declaration. Case-Laws Customs Tue, 31 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44436