2017 (3) TMI 1633

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....i S.N. Mitra, AC (AR), for the Respondent. ORDER On 16-6-2014 the Customs officers of Karimganj Division intercepted a truck having Regn. No. AS 01DD 0175 located with 100 bags of Betel Nuts. The Driver of the truck produced a challan bearing Sl. No. 008, dated 16-6-2014 for 70 bags. The goods were seized on a reasonable belief that the Betel Nuts were smuggled from Myannmar Origin at Dighar....

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.... the Act, 1962. The appellant contended that the goods were imported by the importer Mr. Lallawmzuala, Proprietor of M/s. L.L. Enterprise, Mizoram, who sold the goods to the appellant. The appellant produced the copy of Bill of Entry dated 6-12-2013 and also a copy of Cash Memo No. 024, dated 24-5-2014 issued by M/s. L.L. Enterprise. I find that M/s. L.L. Enterprise is a co-noticee in the proceedi....