JUDGEMENT
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(1.) The opposite party, Punchkanya Road Carriers, Ghaziabad is a transporter. It has a godown in the transhipment area on the U.P-Delhi border which is a free zone and has been declared to be a "no men's land".
(2.) It is said and is not disputed that the opposite party receives, various consignments of goods from different places out side U.P. for carrying them through U.P. to different destinations out side U.P. It is on collection/booking of sufficient goods of a particular category that they are transported together by a vehicle (truck) from a particular place out side U.P., and are brought to the godown situate in the transhipment area on U.P. Delhi border for further transportation to the respective destinations by different vehicles.
(3.) It is in furtherance of such type of operation that 20 bags of "bari elaichi" from Siliguri to Kallol, (Gujrat), 25 bags from Sikkim to Navi Mumbai and 20 bags from Nepal to Jammu, total 65 bags under different tax invoices/bills, bilti were lying in the godown of the opposite party situate in the aforesaid transhipment area after being brought from outside U.P. for further transportation to places outside U.P.;
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