2016 (8) TMI 1577

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....J. Mathew, Member (T) 1. This dispute relates to two Shipping Bills 6977179, dated 24th October, 2011 and 6877204, dated 24th October, 2011 filed for export of 'pan masala containing gutka' with local market value of Rs. 2,26,07,614/-. The goods were seized under Section 110 of Customs Act, 1962 for being in contravention of Circular issued in Letter No. 528/2011-STO (TU), dated 30th Augu....

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....e prohibited for export, the main item of export is not and should not have been subject to confiscation. 2. Heard learned Counsel for appellant and learned Authorized Representative. The prohibition in use of plastic material for packaging was put in place at the end of August, 2011 and the goods were removed from the factory of manufacture shortly thereafter. The goods were removed under docume....