2013 (1) TMI 741

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....Nepal, carrying on business under the name and style of Pradeep & Company. The petitioner claims to be the sole proprietor of Pradeep & Company. 3. According to the petitioner, the petitioner is engaged in the business of import and export at Nepal. However, Nepal being a land-locked country and by reason of the existing treaty of transit between Union of India and Government of Nepal, Union of India has been providing corridor to the goods imported into Nepal through sea. 4. According to the petitioner, in usual course of business, a consignment of 500 cartons of small cardamom weighing 1,000 kgs. was shipped to the petitioner to N.S. Dock, Kolkata from Singapore under Bill of Lading No. SG CCUCTB 754, dated 15th August, 20....

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....ther letter dated 18th September, 2012. 10. By a letter dated 19th September, 2012, the Assistant Commissioner of Customs informed the petitioner that the request of the petitioner for release of the consignment was under consideration. The delay in release of consignment was apparently on account of formalities by reason of untoward incident of pilferage from the loaded container. The petitioner was informed that the petitioner had to submit no objection certificate from the police department. 11. By a letter being F. No. S155(Misc)-02/2012/S186-32/2012A(N), dated 15th November, 2012, the Assistant Commissioner of Customs, Appraising Nepal Unit, Customs House, Kolkata, informed the Officer-in-Charge, West Port Police Statio....

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....pondent, Customs authorities, to release the goods in question for onward journey to Nepal. Needless to mention that all the requisite formalities as per law for transit of goods to Nepal shall be complied with and the petitioner shall pay the requisite costs and charges of Customs, if any, including the cost of escorting the goods to Nepal, if applicable. It will be open to the Customs authorities to ensure that the goods are transported to Nepal and not sold in this country. The consignment shall positively be released within a week from date of communication of this order subject to compliance with the requisite formalities including payment of requisite costs and charges. 14. It is not for this Court, exercising jurisdiction und....