MAA VAISHNO TRADERS Vs. COMMISSIONER OF CUSTOMS
LAWS(ALL)-2018-9-222
HIGH COURT OF ALLAHABAD
Decided on September 26,2018

Maa Vaishno Traders Appellant
VERSUS
COMMISSIONER OF CUSTOMS Respondents

JUDGEMENT

BHARATI SAPRU, J. - (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 Section 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.;


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