TaxTMI 
TaxTMI 
2002 (10) TMI 718
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....]. - Appellants filed these appeals against the common adjudication order passed by the Commissioner of Customs, therefore, are being taken-up together. S/Sh. Charan Singh and Jagraj Singh, owners of the trucks, filed appeals against the confiscation and imposition of redemption fine on their trucks. S/Sh. Jai Bhagwan and Pappu filed appeals challenging the imposition of penalty of Rs. ten thous....
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....ority in spite of being summoned. The adjudicating authority confiscated 2500 kgs. of small cardamoms along with trucks. The adjudicating authority ordered release of one truck on payment of redemption fine of Rs. one lakh and the second truck was ordered to be released on payment of redemption fine of Rs. 50,000/-. Penalties of Rs. 10,000/- were imposed on S/Sh. Jai Bhagwan and Pappu. 3. Th....
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.... Indian origin. 4. The contention of the revenue is that in their statements, S/Sh. Jai Bhagwan and Pappu, specifically, stated that they were getting higher fair and also extra reward for transporting the smuggled cardamoms from Nepal. They also admitted in their statements that the cardamoms were smuggled from Nepal and reached the place of loading through bullock carts. The contention of ....
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....stances of the case that nobody produced any evidence to show that the goods were of Indian origin or legally imported, lead only to the conclusion that the goods were of smuggled nature. In the case law, relied upon by the appellants, bearings which were freely available in India were seized from the appellants in that case and revenue failed to show that the bearings were smuggled into India. Ta....