2001 (12) TMI 574

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....spondent. [Order]. - After dispensing with the condition of personal penalty of Rs. 20,000.00 (Rupees twenty thousand), I take up the appeal itself with the consent of both sides. 2. After going through the impugned orders and after hearing both sides duly represented by Shri K.P. Dey, learned Advocate for the appellant and Shri A.K. Mondal, learned JDR for the Revenue, I find that U....

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....s considered that the same was meant for Nepal, there was no justification for the confiscation of the same. 3. I find that the authorities below have gone by the fact that the truck was moving through Panitanki Kakarvitta Road leading to Nepal instead of National Highway : 31-C leading to Kharibari where the goods were to be delivered and the Customs Officers could not find Shri Swapan Ma....