2026 (5) TMI 1158

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....r Agarwal, Adv. Mr. Bishwa Raj Agarwal, Adv. JUDGMENT PER ANIRUDDHA ROY, J.: Facts: 1. The petitioner as a consignor claims to have supplied and transported Dried Areca Nuts (hereinafter, the nuts) for a quantity of 17,710 kgs. pursuant to the order placed by one M/s. Bhairav International at New Delhi (hereinafter, the consignee). 2. During the transit the truck, through which the ....

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....t, the demand in terms of Section 129(1)(a) of the 2017 Act is for a sum of Rs. 3,45,800/- and the demand in terms of Section 129(1)(b) of 2017 Act is for Rs. 34,58,000/-. 7. At this juncture, claiming release of the consignment in terms of Section 129 of the 2017 Act the petitioner has filed the instant writ petition. Submissions: 8. Mr. Pulkit Verma, learned Advocate (VC), with Ms. Pooj....

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....ecision: 10. Since the goods are perishable in nature and the revenue has not come up with any concrete or unimpeachable evidence neither has it mentioned in its order for demand dated April 20, 2026 which would suggest, prima facie, that the petitioner is not the owner of the consignment, necessary directions are passed hereinafter. 11. In view of the foregoing reasons and discussions, this....