2005 (5) TMI 519

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....ndent. [Order]. -  In these two appeals, the Revenue has contested the correctness of the impugned common Order-in-Appeal, vide which the learned Commissioner of Customs (Appeals) has dropped the proceedings and penalties imposed by the adjudicating authority of Rs. 6,000/- each on the respondents.  2.I have heard both the sides and gone through the records. Twelve bags of Supar....

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.... Lal, respondents, was not a bogus transaction. The goods were seized by the officers, and the view regarding smuggled character of the goods was formed during investigation on the basis of opinion taken from two traders, but that opinion could not be, in fact, made sole basis for the seizure of goods and initiation of the proceedings against the respondents of having smuggled these goods to India....