2014 (9) TMI 913

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....tion of facts and law involved in both the cases are similar. The revisionist is a Transporter of goods based in Lucknow. On 22.05.2014, the Mobile Squad Unit-I, Faizabad detained the Vehicle No. U.P. 32 CZ 9576 near Ambedkar Nagar. At the time of detention, 15 sacks of Pooja Brand Sweet Supari were seized. The consignment was being carried under two bills, namely, bill no.1/24 and bill no.1/25. Two show cause notices were issued to the revisionist on two different dates, one is dated 22.05.2014 and another is dated 24.05.2014. The joint Commissioner, Faizabad in the assessment proceedings assessed the value of the goods at Rs. 2,70,000/- and made a demand for security of money of Rs. 1,08,000/-. The contention of the revisionist, the....

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....ecurity of Rs. 1,08,000/- and so far as the nature of consignment was concerned, it was held that the same was Scented Supari and not Meethi Supari. I have heard Sri Manoj Kumar Mishra, learned counsel for the revisionist, Sri Sanjieva Shankhdhar, learned counsel for the respondent-revenue and perused the documents on record. Following two issues are involved in this case: 1. What was the value of the consignment ? and, 2. What was the nature of consignment, whether it was Meethi Supari or whether it was Scented Supari ? Taking the issue no.2 first, the Joint Commissioner, based upon the report of the Mobile Squad, a finding of fact has been recorded that on the pouches the contents were mentioned as "Pooja Sugnadhit Supari" ....