BIOCON INDIA PVT LTD Vs. ADDITIONAL COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) SHRI S.N. Sinha Mahapatra, the Ld. Counsel for the petitioners stated that in this case they had cleared the goods in question from their factory near Bangalore for export to Nepal against prescribed documents including GP 1 and Nepal Invoice and the said Invoice along with GP 1 had been duly counter-signed by the Central Excise Officers concerned.

(2.) The packages were sealed and they were transported to Indo-Nepal Border and the relevant documents along with goods were presented to the Indian Customs Officers at Raxaul.

(3.) THE Customs Officers thereupon seized the consignment citing Section 11 of the Customs Act, 1962 read with Section 3(1) of the Imports and Exports (Control) Act, 1947 and Rule 9(1) of the Central Excise Rules.