Altamas Kabir, J. - (1.)The petitioner concern is engaged in importation of various goods into Nepal for consumption within the territory of Nepal.
(2.)In course of its business activities, the petitioner concern claims to have entered into a contract with M/s. Yaquob Yousuf of Karachi, Pakistan, for supply of 32 Metric tonnes of white poppy seeds in 458 bags at Kathmandu, Nepal, through the Calcutta Port in transit to Birganj. Necessary invoice was accordingly raised and the said goods were shipped to Calcutta by M.V. Eagle Moon Breeze under Bill of Lading No. 5699581, dated 30th June, 1994.
(3.)It appears that in view of the insular location of Nepal without access to any sea port, a Treaty of Transit, a Treaty of Trade and an Agreement of Co-operation to Control Unauthorised Trade were entered into between the Government of India and the Government of Nepal to facilitate traffic in transit through their territories and to prevent infringement and circumvention of the laws, rules and regulations of either country in regard to matters relating to customs, narcotics and psychotropic substances, foreign exchange and foreign trade.
;