1997 (9) TMI 544

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....nt. [Order per : P.C. Jain, Member (T)]. -  Briefly stated, facts of the case are as follows : 1.1 A truck load of Big Cardamom of Bhutanese origin loaded an a truck bearing Registered No. UMD-8678 consigned to Delhi was intercepted and the driver was asked to produce documents/papers on 9-10-1995. On scrutiny of papers produced by him, it was found that the lorry was carrying a....

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....o have contravened the provisions as laid down under Section 7 (c) of the Customs Act, 1962 read with Notification 63/94-Cus (N.T.), dated 21-11-1994 and of Section 46 of Customs Act, 1962 by not observing the Customs formalities in respect of Import into India from Bhutan. 2. On adjudication by the Commissioner of Customs (Preventive), Indo-Nepal Border, Patna, charge of importation in co....

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....ms Act respectively for violation of the aforesaid provisions i.e. of Section 7 (c) and of Section 46 of the Customs Act. Hence this appeal before the Tribunal. 3. Ld. Advocate, Shri K.P. Dey for the appellants submits that the goods were checked by the Customs authorities at Chamurchi Check Post and, thereafter, only the goods allowed to enter India. Had it been an un-authorised route or ....

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....ird country goods and not with the goods of either Bhutan or of India for the purpose of trade of the goods of these two countries. He submits that Notification 63/94-Cus., dated 21-11-1994 would come into play, where only Darranga, Utla Pani and Hathisar in the State of Assam bordering Bhutan, have been declared as the relevant land Customs Stations. Chamurchi check post does not find mention in ....