1995 (9) TMI 359

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.... the only question for consideration is the exercise of extraordinary jurisdiction under article 226 of the Constitution of India. 3.. The statutory provision of section 30C relates to cashewnuts as specified in the items therein. If the officer has reason to believe that a vehicle is used for smuggling the said article, it empowers him the seizure not only of the article but also of the vehicle ....

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....on as it was found at the place of the border at the check-post to the effect that the raw cashewnuts were clandestinely transported and the vehicle with the goods were handed over for examination. 6.. It is also mentioned in the notice that certain enquiries were made and it was found that the vehicle was carrying another set of GVR of M/s. Sri Lakshmy Srinivasa Traders, Tallpudi, relating to th....

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....d vehicle has to be found in section 29A, the question would depend on the factual matrix involved in a particular occasion. Relevant provisions pointed out by the learned Government Pleader not only from the said special provision of section 30C but also from other relevant provisions of the Act and Rules would show that the exercise of jurisdiction of release of the goods and vehicle would be go....