https://www.taxtmi.com/caselaws?id=47123 The Supreme Court quashed the confiscation order of dal exported from Nepal to Cairo, ruling that there was insufficient evidence to prove its Indian origin. The court found no violation of the India-Nepal treaty on trade and transit, emphasizing freedom of transit without restrictions based on the goods' origin. The adjudicating officer's order was deemed invalid due to lack of legal basis and evidence. While the court declined to issue a writ of mandamus for possession of the seized goods, it directed the respondents to cover the appellant's costs, leaving the resolution of charges with the Port Commissioners to the customs authorities' discretion. en-us Mon, 22 Nov 1971 00:00:00 +0530 Fri, 14 Apr 2017 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47123 The Supreme Court quashed the confiscation order of dal exported from Nepal to Cairo, ruling that there was insufficient evidence to prove its Indian origin. The court found no violation of the India-Nepal treaty on trade and transit, emphasizing freedom of transit without restrictions based on the goods' origin. The adjudicating officer's order was deemed invalid due to lack of legal basis and evidence. While the court declined to issue a writ of mandamus for possession of the seized goods, it directed the respondents to cover the appellant's costs, leaving the resolution of charges with the Port Commissioners to the customs authorities' discretion. Case-Laws Customs Mon, 22 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47123