2019 (4) TMI 449

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....shi, Counsel, for the Respondent. ORDER The Assistant Commissioner (Mobil Squad), Fatehpur is directed to be added as respondent No. 4. 2. Heard Sri. Shubham Agrawal, Learned Counsel for the petitioner and Sri R.C. Shukla, Learned Counsel for the respondents. Sri. C.B. Tripathi, Learned Special Counsel appearing for the Commercial Tax Department, State of U.P., who has been served wi....

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....e Central Office at Lucknow and then to the Zonal Office at Lucknow where a seizure order has been passed on 17-11-2018 in exercise of powers under Section 110 of the Customs Act, 1962 (hereinafter referred to as the Customs Act). 6. The aforesaid goods (Supari) have been seized primarily on the premise that the goods (Supari) are of foreign origin as has been informed by two unknown busin....

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....r, by mere naked eyes even no businessman can certify that the goods (Supari) are of foreign origin and that there is no recognised Government Institute where the goods (Supari) could be inspected and certified so as to make distinction between local and that of foreign origin. 9. In view of the aforesaid facts and circumstances, we direct Sri. R.C. Shukla, Learned Counsel appearing for th....