2001 (1) TMI 491

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.... [Order]. - These two appeals have been taken up together for disposal as the same emanate from the common Order-in-Appeal Nos. 288-289/Pat/Cus/Appeal/99, dated 1-12-1999 of Commissioner of Customs and Central Excise (Appeals), Patna. 2. The appellants - Shri Lal Mohan Rai, owner of Truck No. BR-06G 3891, and Shri Om Kumar Sah, Munsi of M/s. Sagar Transport, Muzaffarpur - were imposed a....

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....ore, held him to be "in the center of the whole episode". As regards Shri Lal Mohan Rai, the owner of the truck, the finding of the Adjudicating authority was that the owner of truck always has to account for every omission and commission and if his servant, be it driver or Munsi, and if the servant depots any means, right or wrong, to give benefit to him, then the owner is also equally guilty of ....

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....tment had taken opinion of the local traders which, according to them, confirmed that the betelnuts in question were of third country origin. He points out that the appellants were neither supplied with a copy of the trade opinion nor the traders who gave the opinion were made available for cross-examination. He considers this as gross violation of the principles of natural justice. 3.1 Ar....

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....tes the reasoning contained in the order impugned. 5. After carefully considering the arguments advanced from both sides, I am of the opinion that the lower authorities have not appreciated the fact that there is no evidence on record to show the contraband nature of the goods. By mere visual inspection of the betelnuts it would not be possible to conclude that the same are smuggled into I....