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
consignment of areca nuts under valid e-way bills commenced its journey from
Kolkata to the consignee’s address at New Delhi.