1997 (1) TMI 278

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.... 1962. 2. Brief facts of the case are that on information the officers of Customs (Prev.) Division, Lucknow found a consignment of gambier of foreign origin loaded in the compartment of Vaishali Express booked for Kanpur. From the examination of the Railway record it was found that the said consignment of gambier was booked from Bairgania to Kanpur. Thereafter on the reasonable belief that the goods are of foreign origin other than Nepal and were imported into India in contravention of the provisions of Notificaiton No. 76/65-Cus., dated 19-6-1965 was taken into possession under Section 110 of the Customs Act, 1962. The representative sample of the seized gambier was also taken. The Public Analyst U.P. Govt., Lucknow's chemical report....

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....accompanied by authorised certificate of origin duly issued by His Majesty's Government of Nepal. He relied upon the various correspondence exchanged between the different departments of Government of India Inter-se lays down the procedure followed regarding any doubt in the case goods coming from Nepal. He further submits that it has been specifically provided that no goods coming under valid certification of origin issued by His Majesty's Government of Nepal shall be stopped. The appellant bought the goods under Indo-Nepal Trade Treaty, therefore the Collector of Customs have no jurisdiction to take cognigence of violation of the Treaty or to act as adjudication authority. He further submitted that the Katha and gambier are synonymous in ....