2017 (7) TMI 77

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....ndent ORDER Per: Shri P.K.Choudhary. The brief facts of the case are that on 18.09.2010, the DRI officers, Muzaffarrpur recovered huge consignment of cut Betel Nuts alleged to be of third country origin from the godown owned by one Shri Vijay Kr. Parakh located at Kesari tola, Kothihat Road, Forbesganj. The said officers also found 45 Bicycles, one Tricycle, one Weighing Machine and two Tarpaulins lying with the said consignments. Five persons were present at the time of recovery. The officers conducted follow-up actions at the various addresses including that of the respondents herein. A Show Cause Notice dated 09.03.2011 was issued proposing confiscation of the seized goods and imposition of penalty to 13 noticees. The Adjudicati....

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....le sim number and what was his purpose and also her mobile number was lost some seven months ago. I do not find any involvement of her in the smuggling activity. Hence, I refrain from imposing any penalty upon Noticee No.6. It is observed that role of Noticee Nos. 7, 8, 9, 10 & 11 were investigated in detail by the Investigating Agency and alleged that they abetted and facilitated Noticee No.2 and provided him a legal fagade to the smuggling of seized Cut Betel Nuts. I find from the submissions made during the investigation/Defence Reply/Personal Hearing that M/s.NCCF, Patna have sold the goods weighing 79,000 kgs. to M/s.NCCF, Kanpur on 24.06.09 as it appears from records, M/s.NCCF, Kanpur sold it to District Cooperative Federation Ltd.....

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....Betel Nuts. It is also contended that M/s.NCCF, Kanpur (Noticee No.11) abetted alongwith M/s.NCCF, Patna and M/s.DCF, Kanpur in order to cover-up the smuggling activity of Md.Tufani. 5. I find that M/s.NCCF, Patna & Kanpur and M/s.DCF are under the Ministry of Consumer Affairs, Govt. of India. It is seen that the Revenue had taken similar grounds before the Commissioner(Appeals). The relevant findings of the Commissioner(Appeals) is reproduced below:- "In my view it is important to note that the Adjudicating Authority considering the entire facts and materials brought on record has arrived at a definite finding that the present Respondents have got no role in the entire episode and accordingly have been exonerated from penal liabil....