2005 (7) TMI 451

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....appeal, the appellant has contested the correctness of the impugned order regarding confiscation of his tanker under Section 115(2) of the Customs Act and imposition of penalty of rupees 40,000/- under Section 112(b) of the Customs Act. 2. I have heard both the sides and gone through the records. 3. The perusal of the record shows that the tanker in question, belonging to the appellant....

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.... of cardamom, by their own experience, opined that these were of the foreign origin. But how and in what manner, they had experience by which on visual examination they could be given definite opinion that the seized cardamom were of foreign origin. They did not get any opinion from those who were engaged in the sale and purchase of these small cardamom. The plastic bags in which the cardamom were....