2005 (5) TMI 519

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.... 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 Supari were found to be lying at the Town Booking....

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..... 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. The goods did not bear any foreign mark of o....