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    <title>2025 (8) TMI 663 - CALCUTTA HIGH COURT</title>
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    <description>The HC dismissed the writ petition challenging the seizure of betel nuts consignment near the Indo-Bangladesh border, noting the unexplained detour from the declared route. Although the petitioner argued improper invocation of Section 121, the court held that a minor error in the seizure memo did not invalidate the authority&#039;s opinion. Allegations of illegal gratification were not substantiated and arose only after repeated summons were ignored by the petitioner. With investigation ongoing and sufficient material supporting the seizure, the court found no grounds for interference and upheld the confiscation.</description>
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    <pubDate>Thu, 07 Aug 2025 00:00:00 +0530</pubDate>
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      <title>2025 (8) TMI 663 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=776476</link>
      <description>The HC dismissed the writ petition challenging the seizure of betel nuts consignment near the Indo-Bangladesh border, noting the unexplained detour from the declared route. Although the petitioner argued improper invocation of Section 121, the court held that a minor error in the seizure memo did not invalidate the authority&#039;s opinion. Allegations of illegal gratification were not substantiated and arose only after repeated summons were ignored by the petitioner. With investigation ongoing and sufficient material supporting the seizure, the court found no grounds for interference and upheld the confiscation.</description>
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      <pubDate>Thu, 07 Aug 2025 00:00:00 +0530</pubDate>
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