2017 (2) TMI 662

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....hri N.K.Choudhary, Advocate for the Respondent ORDER Per: Shri P. K. Choudhary 1. Briefly stated the facts of the case are that certain quantity of cut betel nuts seized by the Revenue were alleged to be smuggled from Nepal. The issue involved is whether the said goods are liable to confiscation and whether the respondents are liable to penalty under the Customs Act, 1962. The Adjudicatin....

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....muggling. Therefore, both the appellants owned, possessed and dealt with the goods which contravenes Section 7, 11, 46 and 47 of the Customs Act, 1962, Notification No.09-Cus/96 dated 22.01.1996 issued under Section 11 of Customs Act, 1962 read with Section 3(2) of Foreign Trade (Development & Regulation) Act, 1992 which renders the goods liable to confiscation under Section 111 (b) & (d) of the C....

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....the owner was Sh.N.P.Gupta and Sh. N.P. Gupta also later on denied the ownership. Subsequently enquiry continued and no statement could be recorded as notice No.1 & 2 to the show cause notice never appeared for recording statement. At adjudication stage for the first time the notice No.1 & 2 presented their case in the form of defence reply to the show cause noitice. But I do not find any....