2002 (3) TMI 480

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....he appellant has made a prayer for decision on merits. Accordingly, I have heard Shri T.K. Kar, learned S.D.R. for the Revenue. 2. As per the facts on record, one truck belonging to the appellant and loaded with various miscellaneous goods like biri, sugar and various grocery items along with Phensedyl Cough Linctus, was intercepted by the BSF Officers on the alleged ground that the goods ....