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2018 (3) TMI 2010
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.... ORDER Heard Sri Shubham Agrawal, learned counsel for the petitioners and Sri R.C. Shukla, learned counsel appearing for the Customs Department. The argument of learned counsel for the petitioner is that the betel nuts is not one of the goods which has been notified under Section 11-A (d) of the Customs Act, 1962 and as such cannot be treated as smuggled goods. Learned counsel appearing f....