2014 (2) TMI 117

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....eof mentioned against each seized the same. Sl. No. Description of goods Quantity (Kg.) Value(Rs.) 01 Small Cardamoms 689.5 551600.00 02 Betel nut 617.5 74100.00 03 Copper Scrap 560.0 168000.00 04 Charas 124.0 3720000.00 05 Ganja 77.0 154000.00 While no one came forward to claim the cardamom and betel nut and ganja as well as charas, Shri Mukesh Kumar, proprietor of M/s Yashraj Metals and M/s Bharat Bartan Bhandar claimed copper scrap. There was no evidence of lawful import of the cardamom and betel nut which were found to be goods of third country origin seized as above. Notice of confiscation was issued in respect of the goods seized. 2. It is undisputed facts t....

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.... sealed for which the appellant should not be imputed to charge. 5. Revenue on the other hand says that the evidence gathered was full proof case of smuggling including the notorious activity of dealing with NDPS. Therefore, appellate order should be confirmed on all counts. 6. Heard both sides and perused the record. 7. It is unbelievable how the appellant pleads that the parcel van was not sealed when valuable goods of consigners were in the leased parcel van. Appellant made plea of breaking of seal baselessly in absence of any FIR or police report. When loading and unloading of goods, is made to and from parcel van, it is responsibility of appellant to answer as to identity of consigner and consignee on record and their address ....