2025 (8) TMI 244

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....PIYUSH AGRAWAL, J. 1. Heard Sri Nitin Kesarwani holding brief of Sri Suyhash Agarwal, learned counsel for the petitioner and learned ACSC for the State respondents. 2. Present writ petition has been filed against the order dated 29.2.2020 passed by the respondent no. 1 in Appeal No. 14 of 2019 as well as the order dated 8.3.2019 passed by the respondent no.2. 3. Learned counsel for the pe....

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....lease of the goods the same have crossed the Indian frontier and entered into the Bangladesh as it is evident from the seal put by the Customs Authority at Bangladesh dated 27.3.2019. He furher submits that once the goods have crossed India and entered into Bangladesh, no intent to evade payment of tax can be attributed to the petitioner. He further submits that merely non filling up Part -B of e-....

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....ed to Bangladesh as is clear from Annexure I page 14 of the writ petition. After release of the goods, the same have crossed Indian frontier and entered into Bangladesh and the customs authority at Bangladesh has put a seal certifying that the goods have entered in Bangladesh on 24.3.2019 and a further seal was put on 27.3.2019. Once the goods have crossed India and reached at its destination at B....