ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 24.04.2025
CESTAT Kolkata Sets Aside Seizure of Black Pepper & Green Peas
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata Bench โ Court No. 2, has allowed a batch of six appeals related to the alleged smuggling of black pepper and green peas from Nepal into India, holding that the Revenue failed to prove the foreign origin of the goods and that the seizures conducted at Muzaffarpur constituted “town seizures” without sufficient statutory backing.
Case Background:
- Based on intelligence reports, officers of the Directorate of Revenue Intelligence (DRI) intercepted a truck and escort car at Hajipur, Bihar on 28.05.2019.
- The truck was found carrying 6,718.5 kg of black pepper and 3,918 kg of peas.
- The Revenue alleged these goods were smuggled from Nepal through Bhimnagar border and lacked legal documentation.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Kolkata
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