2010 (1) TMI 990

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....ssioner (Appeals) No. 82/Cus/ANL/2009 dated 27-5-2009. 2. None appears for the appellant in spite of notice. On earlier occasions (on 21-12-2009 and 12-11-2009), also none appeared in spite of notice. Heard the ld. SDR and perused the records. 3. The relevant facts, in brief, are that 14700 Kgs. of Indian wheat valued Rs. 1,47,000/- in 176 bags was found very close to Nepal Border and seized and....

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....f appeal. It is not being disputed that Indian wheat was stored at a place, which was only 200-300 Mtrs. from Nepal Border. Shri Suresh Kumar Gupta has clearly admitted that the goods were meant for illegal export through unauthorised route. Therefore, the goods have been rightly held liable for confiscation. However, neither show cause notice nor the order of the Commissioner (Appeals) indicate a....

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....om whose possession or custody such goods have been seized,] an option to pay in lieu of confiscation such fine as the said officer thinks fit : Provided that, without prejudice to the provisions of the proviso to sub­section (2) of Section 115, such fine shall not exceed the market price of the goods confiscated, less in the case of imported goods the duty chargeable thereon. 5. Under these....