2017 (5) TMI 863

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.... Shri P.R.Chowdhury, Consultant for the Respondent ORDER Per Shri P. K. Choudhary 1. Heard both sides and perused the appeal records. 2. The Adjudicating Authority confiscated the seized Betel Nuts and imposed Redemption Fine of Rs. 4,50,000/- and also confiscated the vehicle and imposed Redemption Fine of Rs. 2,40,000/- and penalties imposed on the respondents herein amongst others....

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....ed that the order should be set aside as not maintainable. 11. I find that the said impugned order is contradictory in nature as at Para 5.01 of the Adjudication Order, Ld. Adjudicator has found that there is no evidence on record to suggest that the consignment in question had been smuggled from Nepal. The relevant para is reproduced again as The show cause notice alleges that the consig....

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....ced copies of receipts justifying having purchased the Betel Nuts from Assam and paid the 1% local cess. I find that, on the contrary Department have not adduced even a single evidence to prove the illicit nature of the goods. Ld. Adjudicator has gone on circumstantial evidences which can not be called circumstantial. 13. I find that most important fact is that goods are not notified unde....