TaxTMI 
TaxTMI 
2015 (11) TMI 683
X X X X Extracts X X X X
X X X X Extracts X X X X
..... Archana Sahi, Advocate Mr. Vikash Kumar Pankaj, Advocate For the Respondents: Mr. Prabhat Ranjan, Advocate ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) This Appeal under Clause 10 of the Letters Patent is preferred by the respondent-Union of India against the order dated 14th November 2011 made by the learned single Judge in CWJC No.12197 of 2011. The matter at dispute is the seizure of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... betel nut is not the prohibited goods under the Customs Act, 1962 (hereinafter referred to as "the Act"). The customs authorities, therefore, had no authority to seize the consignment of betel nuts. The petition was contested by the Union of India. The counter affidavit was made by an Assistant Commissioner of Customs. According to the deponent, the consignment of betel nuts is presumably of the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....erefore, this Appeal. We have heard the learned advocates extensively. Learned advocate Mrs. Nivedita Nirvikar has appeared for the appellants. She has relied upon the judgments of the Hon'ble Supreme Court in the matters of Assistant Collector of Central Excise, Chandan Nagar, West Bengal v. Dunlop India Ltd. and others, [AIR 1985 SC 330]; of State of Gujarat v. Mohanlal Jitamalji Porwal and ano....
X X X X Extracts X X X X
X X X X Extracts X X X X
....appointed for any area adjoining the land frontier of India to produce the order under Section 47 permitting clearance of the goods. Section 110 empowers the proper officer to seize such goods if he has reasonable belief that any goods are liable to confiscation under the Act. Section 111 of the Act provides for confiscation of improperly imported goods. Clauses (e) to (l) refer to dutiable or pro....