Heard on : 07.08.2025 Judgment on : 7th August, 2025 RAJA BASU CHOWDHURY, J (ORAL):

1. The petitioner seeks to challenge the seizure notice dated 5th October, 2025 whereby the consignment of betel nuts which the customs department claimed to be of foreign origin had been seized. The petitioner's case proceeds on the premise that the petitioner is engaged in the business of Trading of betel/areca nuts, procured from farmers and registered suppliers. The same is run under the name and style of Biswajit Traders. The petitioner has requisite licence for running such business. In usual course, the petitioner received orders for supply of 17,780 kilograms of betel/areca nuts from one M/s. Poddar Agro, a firm carrying on business at New Delhi.

2. Consequent thereupon, the petitioner with the object of supplying the betel/areca nuts had loaded the same from a godown under the supervision of the godown in-charge and after the loading was complete, the vehicle with the consign