Revenue Intelligence ('DRI') is that 9354 pieces of e-cigarettes/vapes
were recovered from the said co-accused alongwith certain cash.
Learned senior
that the petitioner has been
summoned in connection with importation of
e-cigarette to Nepal, by the Intelligence Department of
the Customs. The summons ... petition.
Prima facie, this Court is not satisfied that
importation of e-cigarette is prohibited under the Indo
Nepal Treaty for importation to Nepal
Unit based on a specific intelligence inputs, as regards the
foreign origin cigarettes being smuggled and stored at a
godown, placed the godown area under ... cartons
containing foreign origin cigarettes were being unloaded. Since
in the godowns, so also in the vehicle, the said cigarette cartons
were traced, a Punchnama
hereafter ' NDPS Act '] and
Sections 7 / 20 of the Cigarettes and Other Tobacco Products
(Prohibition of Advertisement and Regulation of Trade and
Commerce ... premises
at West Mehram Nagar, a quantity of prohibited cigarettes and
medicines/psychotropic substances, i.e. 66.6 grams of Alprazolam
and 164.9 grams of Zolpidem
examination, by the Delhi High
Court, in J.K. Cigarettes Ltd. v. CCE, 2009 (242) E.L.T.
189 (Del.). Para 12 of the said ... then was) held, in J &
K Cigarettes Ltd. v. Collector of Central Excise
[2009 (242) E.L.T. 189 (Del.)] that, by virtue
examination, by the Delhi High Court,
in J.K. Cigarettes Ltd. v. CCE, 2009 (242) E.L.T. 189
(Del.). Para 12 of the said ... then was) held, in J &
K Cigarettes Ltd. v. Collector of Central Excise
[2009 (242) E.L.T. 189 (Del.)] that, by virtue
examination, by the Delhi High
Court, in J.K. Cigarettes Ltd. v. CCE, 2009 (242)
E.L.T. 189 (Del.). Para 12 of the said ... then was) held,
in J & K Cigarettes Ltd. v. Collector of Central
Excise [2009 (242) E.L.T. 189 (Del.)] that,
by virtue
examination, by the Delhi High
Court, in J.K. Cigarettes Ltd. v. CCE, 2009 (242) E.L.T.
189 (Del.). Para 12 of the said ... then was) held, in J &
K Cigarettes Ltd. v. Collector of Central Excise
[2009 (242) E.L.T. 189 (Del.)] that, by virtue
examination, by the Delhi High
Court, in J.K. Cigarettes Ltd. v. CCE, 2009 (242) E.L.T.
189 (Del.). Para 12 of the said ... then was) held, in J &
K Cigarettes Ltd. v. Collector of Central Excise
[2009 (242) E.L.T. 189 (Del.)] that, by virtue
examination, by the Delhi High
Court, in J.K. Cigarettes Ltd. v. CCE, 2009 (242) E.L.T.
189 (Del.). Para 12 of the said ... then was) held, in J &
K Cigarettes Ltd. v. Collector of Central Excise
[2009 (242) E.L.T. 189 (Del.)] that, by virtue
