TaxTMI 
TaxTMI 
2026 (9) TMI 574
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....SU CHOWDHURY, J (ORAL): 1. Affidavit of service filed in Court today is retained with the record. 2. Records reveal that the Alipurduar Customs Preventive Unit had intercepted the petitioner's goods vehicle carrying 17500 kgs of dry areca nuts believed to be of foreign origin on 29th March 2026. The petitioner had since made an application for provisional release of the goods under Section 1....
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....hat the Joint Commissioner of Customs had relied on the reports prepared by the National Food Laboratory, FSSAI, Kolkata, the report of the Arecanut Research and Development Foundation (R), Karnataka and the other two reports, the above reports had not been supplied. 4. Learned advocate appearing for the petitioner submits that failure to supply the above reports constitutes violation of princi....
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....e mostly resembles areca nuts of Myanmar and the quality is bad and as much as 26.7 per cent of nuts are infested with moulds inside. The aforesaid document has been shared with the learned advocate appearing for the petitioner 7. Having heard the learned advocates appearing for the respective parties and though, Mr. Verma would insist that the authority should take another view from any other ....
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....thereto is circulated to the petitioner. 9. I am also of the view, in the event an appeal is filed, considering the condition of areca nuts, the appellate authority shall hear out and disposed of the appeal on an expeditious basis, preferably within a period of 10 working days from the date of receipt of the report by the appellate authority. 10. The respondents are also directed to supply t....