2013 (1) TMI 253

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....R, for the Respondent. [Order]. - Revenue seized one consignment of betel nuts, consisting of 10 bags totally weighing 820 kgs from Mughalsarai Railway Station on 11-6-2008 consigned in the name of R.P. Enterprises, G.T. Road, Mughalsarai on the reasonable belief that the goods were smuggled into India from Nepal. M/s. Arati Enterprises, the appellant produced the relevant Railway Receipt an....

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....he appellant bought the goods which were of West Bengal Origin. The goods were bought by the appellants from market at Alipurdwar Regulated Market and they booked it from New Jalpaiguri to Mughulsarai by train. Because of clerical mistake at the railway booking office their name was wrongly entered in the RR. They submit that on this item there is no restriction regarding purchasing it, possessing....

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....sarai was given. But there was no firm existing at such address and therefore it is very clear that the goods were being transported in the name of fake firms basically because the goods were smuggled goods. So according to him the goods were liable to confiscation since these goods were imported from Nepal in contravention of Notification No. 9/96-Cus., dated 22-1-1996 and penalty was imposable o....

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....96-Cus., dated 22-1-1996 cannot be interpreted to mean that customs authorities can seize any goods anywhere in India alleging that the goods have been first exported from countries other than India to Nepal and then imported into India from Nepal. The reasons based on which the seizing officers came to the conclusion that the goods were smuggled into India from Nepal are not apparent. However I d....