Restaurant, Madhapur, and
found that the said Restaurant was selling e-cigarettes to the
customers by violating the Government Orders. Thereafter,
the Police registered ... petitioner is not engaged in the sale of e-cigarettes to anyone.
Therefore, Sections 4 and 5 read with
bottles (60 ml) of
"Tokyo brand" liquid refill of e-cigarettes having total market value of
Rs.5,64,62,328/-. Those goods ... import of the subject consignment
containing prohibited goods i.e. e-cigarettes.
5. Mr. Kantawalla, learned Counsel for the Applicant submitted that the
applicant
that lacked certification by the Bureau of Indian Standards, 'e-
cigarettes' and accessories valued at ₹ 2,95,392/- besides 'nail polish ... also
common ground that goods prohibited for import, viz., 'e-cigarettes'
C/85623, 85715-85720/2023
7
and those not complying with prescribed
examination, it was found that it contained 12 packs of
e-cigarettes, a prohibited item and also the inventory filed by the
Page ... baggage. It is also submitted that in one of the cases,
e-cigarettes, a prohibited item was included. The Commissioner
had followed the relevant procedures
examination, it was found that it contained 12 packs of
e-cigarettes, a prohibited item and also the inventory filed by the
Page ... baggage. It is also submitted that in one of the cases,
e-cigarettes, a prohibited item was included. The Commissioner
had followed the relevant procedures
found to contain mis-declared and prohibited
goods, including "E-Cigarettes" concealed with the declared
goods. The consignment was imported under the Importer ... trace out Shri Ashok Kumar. The fact that the consignment
contained E-Cigarettes revealing mis-declaration of goods was
promptly informed
connected matters Page 9 of 17
high value inputs i.e., cigarettes is used to manufacture a low value output
i.e., 'smoking mixture ... that Tobacco from cigarettes was
never used and either there was no actual purchase of cigarettes
or in the alternative the cigarettes were sold
connected matters Page 9 of 17
high value inputs i.e., cigarettes is used to manufacture a low value output
i.e., 'smoking mixture ... that Tobacco from cigarettes was
never used and either there was no actual purchase of cigarettes
or in the alternative the cigarettes were sold
breach of discipline. He was found to be
bringing and using e-cigarette in the school. Once he was also found
to be consuming alcohol ... There were complaints
that he is in the habit of consuming e-cigarette in the boys lavatory.
Even a complaint was made that
Storage and Advertisement) Act, 2019 (hereinafter referred to as Cigarettes Act, 2019) and the Cigarettes and other Tobacco products (Prohibition of Advertisement and Regulations ... fact the Electronic Cigarettes were recovered and admittedly transportation of the e-cigarettes itself is not allowed. In so far as the judgement of Toofan
