2025 (7) TMI 11

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.... engaged in the business of import of Areca/Beetle nuts. In usual course the petitioner had imported roasted Areca nuts from foreign supplier under commercial invoices as detailed in the petition. 3. At the instance of the customs authorities, sample of the goods imported were sent for testing and the consignment was put on hold. A detention order under Section 110 of the Customs Act, 1962 (hereinafter referred to as the "said Act") was issued on 28th March, 2024. The petitioner had since, prayed for provisional release of the goods in terms of Section 110A of the said Act. Since, no steps were taken by the respondents, a writ petition was filed which was registered as WPA 15177 of 2024. By order dated 6th August, 2024, the writ petition....

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.... of imported consignment. 5. Mr. Bhattacharya, learned advocate appearing on behalf of the respondents/customs authorities by placing before this Court paragraph 4.7 of the order impugned would submit that the order itself reveals that along with the show cause notice the petitioner was supplied the relied upon documents, however, to avoid controversy Mr. Bhattacharya, in course of hearing, has supplied the petitioner with the copy of the list of relied upon documents, along with the copies of the relied upon documents. The copies of such documents have already been placed before this Court and have been taken on record. 6. Heard the learned advocates appearing for the respective parties. Although, Mr. Bhattacharya learned advocate re....