2013 (12) TMI 460

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....ent. ORDER Heard both sides. 2. Revenue filed this appeal against the impugned Order passed by the Commissioner (Appeals). 3. Brief facts of the case are that a consignment of betel nuts was seized by the Customs Authorities and a show cause notice was issued and the adjudicating authority ordered confiscation of the betel nuts and also of the vehicles, and a penalty was impo....

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....portation or exportation whereof is prohibited under this Act or under any other law for the time being in force, and shall, in the case of any other goods, give to the owner of the goods an option to pay in lieu of confiscation such fine as the said officer thinks fit. 7. In the present case, the betel nuts under the Import and Export Policy, are not prohibited goods nor restricted goods.....