ACC vs State of Kerala
Foreign made foreign liquor seized by State excise authorities after its transportation from warehouse in Delhi to warehouse in Kochi: Interim custody sought by customs authorities-Excise officials not entitled to seize such foreign liquor while it was in custody of customs officials either in bonded warehouse or while its transfer from one bonded warehouse to another, Customs officials entitled to get interim custody of such liquor-The petitioner sought for interim custody of foreign made foreign liquor seized by State excise authorities after its transportation from warehouse in [LexDoc Id : 407236]
Global Industries vs UOI
Import restrictions: Betel nuts permitted free import provided CIF value Rs. 35 and above per kg.-Jurisdiction of DGFT challenged, Power conferred on Central Government under s.5 not delegated to DGFT, Notification imposing restrictions illegal and set aside-The petitioner had challenged DGFT Notification No.15 (RE-2008)/2004-2009 dated 04 June 2008 incorporating the condition that import of betel nuts, wh [LexDoc Id : 403054]
Ajay Dahyabhai Shridhar vs CC
Confiscation of smuggled goods: Imposition of penalty-Significant finding of fact recorded by lower authorities, Appeal dismissed-Certain imported goods in the custody of appellant were seized by the customs authority. After issuance of show cause notice, goods were confiscated a [LexDoc Id : 421983]
