MAA VAISHNO TRADERS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard Sri Shubham Agrawal, Learned Counsel for the petitioners and Sri R.C. Shukla, Learned Counsel appearing for the Customs Department.

(2.) The argument of Learned Counsel for the petitioners is that the betel nuts is not one of the goods which has been notified under Sec. 11A(d) of the Customs Act, 1962 and as such cannot be treated as smuggled goods.

(3.) Learned Counsel appearing for the respondents may file counter-affidavit within a month. Two weeks' thereafter are allowed to the petitioners for filing rejoinder affidavit.