2010 (5) TMI 190

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..... [Order per: Devi Prasad Singh, J.J. - Heard Sri K.D. Nag, learned counsel for the applicant and the learned counsel for the private respondents. 2. The present reference under Section 130A of Customs Act, 1962 (In short the Act), has been preferred against the order dated 1-5-2003 [2003 (159) E.L.T. 749 (Tri-Del.)], passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Del....

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....ide the country, the respondents were liable to pay a penalty apart from the confiscation of seized goods in question. 6. The only evidence on record is that the wrappers of the seized goods, contained foreign marks and the small cardamom seized, was wrapped in Nepali newspapers. Merely because the small cardamom was wrapped in Nepali news papers, unless supported by other material evidence, th....