TaxTMI 
TaxTMI 
2017 (3) TMI 1346
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....y stated the facts of the case are that on 17.10.2008, the police officials of Sadar Police Station, Purnea intercepted trucks which were handed over to the DRI officers, Patna. On examination it was found that all the three trucks were loaded with Betel nuts. The goods were seized by the DRI officers. The said officers recorded the statements of various persons including the appellants herein. Shri Krishna Mahato was the driver of Truck No.WB 23B 1937 while Shri Sunil Singh is the owner of the said truck. Shri Binod Kr. Yadav is the proprietor of M/s.Yadav Transport, Gulab Bagh, Zero Miles, Purnea. By the impugned order the Commissioner(Prev.), Patna confiscated the seized goods that was 49,000 kgs. of Betel nuts valued at Rs. 49,00,000/- ....
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....tuated about 20-25 kms. from Araria, but they could not identify the exact name of the loading place. During investigation, it was found that the place of loading was Kuwari, which is not a Betel nut growing/trading area. And it was concluded that the goods were smuggled from Indo-Nepal border. It is significant to note that nobody claimed the ownership of the seized Betel nuts. The adjudicating authority observed that Shri Krishna Mahato, driver of the vehicle, loaded the goods without verifying the papers which cannot be accepted. It is also noted that the driver loaded the goods not at any transport office or godown but from a village situated at about 20-25 kms. from Araria and also in the odd hours of night. Regarding imposition of pen....
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.... nuts were loaded on their trucks as per the instruction of M/s.Yadav Transport of which Sri Binod Yadav, having mobile no.9934445460 was the proprietor. When Sri Yadav was interrogated regarding his involvement in this case, first of all, in his statement dated 10.11.08, he denied of having any business with either the vehicles bearing registration no.WB-23B-1937, WB-23A 6227 or the owners/drivers of these vehicles. However, when he was told about the mentioning of the vehicle no.WB-23A 6227 and the mobile no.9932486160 of its owner M/s.Jai Gopal Roadlines in his phone diary, taking a u-turn he replied that he had been in contact with his transporter for the last one year and the said transporter had sent the vehicle no.WB-23A 6227 to hi....
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.... has already accepted in his statement dated 3.03.09, recorded under Section 108 of the Customs Act, 1962, that between 5.10.08 and 8.10.08, he talked with Sri Binod Yadav on mobile no.9934445460 several times. From the above discussion, I find that Sri Binod Kumar Yadav has wavered in his stands several times and has contradicted his own earlier submissions in spite of documentary evidences against his changed stand. This proves that he tried his level best to dissociate himself from the instant case. As seen from above paras, he is the person who arranged the documents incorporating false facts belonging to non-existing firms. Thus, it is clear that Sri Binod Yadav has actively participated in the instant act of smuggling and transporta....