2007 (12) TMI 370

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....r the Respondent. [Order]. -  Heard both sides. Shri K. P. Dey, ld. Advocate appearing for the appellants states that the impugned goods were indigenously procured from a local Hat and that purchase vouchers have been produced before the authorities below. He challenges the confiscation of the betel nuts in question and imposition of penalty. 2. Heard the ld. SDR for the Departm....

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....the appellants had no record of cash withdrawal from the Bank for making the said purchase. The purchase vouchers also did not disclose any address of the persons from whom the goods have been purchased, so that these vouchers could be subjected to verification. In the light of the entire circumstantial evidence, the authorities below have come to the conclusion that the impugned goods are of fore....