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Betel Nut Smuggling Seizure Memo Valid Even Without Detailed Reasons: Calcutta HC

Case Law Details

Case Name
Biswajit Roy Bir Vs Union of India & Ors (Calcutta High Court)
Date of Judgement/Order
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Biswajit Roy Bir Vs Union of India & Ors (Calcutta High Court) The appellant, M/s Biswajit Traders, a proprietorship engaged in trading indigenous areca/betel nuts, challenged the seizure of its goods and vehicle by Customs authorities during domestic transit from Kolkata to New Delhi. On April 4, 2025, the appellant issued a valid tax invoice and e-Way Bill for supply of 17,780 kg of betel nuts to a registered buyer in New Delhi. The consignment was intercepted on April 5, 2025, at Chikanpara in North 24-Parganas, West Bengal—an inland location not notified as a customs checkpoint. Desp...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 17,295

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