2026 (6) TMI 592

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....rities to re-export the entire consignment to China as mentioned in the letter dated 2.12.2025. 3. In the instant case the petitioner is an exporter having its office at 101A, 1/F Genpal Ind. Building, 56 Hoi Yuen Road, Kwun Tong, Hong Kong. The petitioner exported the goods under the Bill of Lading GGZ2667691A dated 23.09.2025 to M/s. Misty and Pallavi Steel Pvt. Ltd of Birgunj-17, Parsa, Nepal under Container No. TZGU8816508, being the respondent no. 2 herein. 4. The core issue involved herein is whether the action of the respondent authorities in detaining the Nepal Bound transit consignment and refusing to permit reexport to China on account of bona fide packing error is illegal, arbitrary and violative of Section 53 of Customs Ac....

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....iscated. Upon examination it was found that some of the goods are prohibited goods under the Cigarettes and Other Tobacco Products (Prohibition of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribution) Act, 2003. 11. Learned counsel further draws the attention of this Court to Clause 5 A (i) to the Memorandum of the Treaty of Transit between Government of India and Government of Nepal, when "there are valid reasons to do otherwise". The presence of prohibited goods constitutes such valid reasons. The clause 5A(i) is reproduced below. "(i) On arrival of the Nepalese containerized cargo, the Indian customs officer posted at the seaport, shall merely check the 'one-time-lock' of the container put o....