Yashwant Varma, J. - (1.) Heard Sri Shubham Agrawal, learned counsel appearing for the revisionist and Sri B.K. Pandey, learned standing counsel for the respondents.
(2.) These three revisions are with the consent of the learned counsel for the parties taken up for disposal together. They pertain to different seizures effected by the Department upon the premises of the revisionist which describes itself as a courier service provider .
(3.) From the facts, which stand recorded and disclosed from the material placed before this Court, it appears that the revisionist had entered into an agreement styled as a 'Logistics Agreement' ( the Agreement ) with an online web portal Naaptol Online Shopping Private Limited (hereinafter for the sake of brevity referred to as the web portal ). In terms of this Agreement, the revisionist was liable to collect consignments from the consignor's address furnished by the web portal. The web portal itself is, in the submission of the learned counsel for the revisionist, an ecommerce site which enables individuals situate throughout the length and breadth of the country to place orders for goods displayed upon the website and obtain delivery thereof on payment of consideration either online or by way of cash on delivery. It is not disputed that in the instant case this Court is concerned with the specie of orders which in terms of the Agreement between the web portal and the revisionist were to be paid for on delivery.;