2018 (7) TMI 342

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....R) for the Respondent (s) ORDER Per Shri P.K. Choudhary 1. None appears on behalf of the appellant. By letter dated 08.01.2018 the appellant requested to decide the matter on the basis of records. 2. Heard the Learned A/R for the Revenue and perused the records. 3. Briefly stated the facts of the case are that on 12.072009 the Officers of Anti Smuggling Unit, Customs Division, Karim....

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....r, Guwahati who on 27.07.2009 deposed that he is a whole seller of Rice and sold the rice to M/s. Lokenath Traders, Agartala. The Adjudicating authority confiscated the PCL absolutely. It has also confiscated the Rice, vehicle and imposed redemption fine. A penalty of Rs. 2 Lacs was imposed on the appellant herein under Section 114 of the Customs Act amongst others. By the impugned Order, the Comm....

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.... was handed over by the Dalal to the driver of the truck. In the light of this, I am of the view that M/s. Ajmera Brothers is very much aware of the fact that not 360 bags of rice as reflected in the cash memo/challan were loaded from their godown, but only 235 bags of rice were loaded, M/S, Ajmera Brothers did not load the remaining 125 bas of rice purposely to accommodate the 250 cartons of Phen....

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....stated that the Driver of the said Truck never stated that the said bags of Rice were loaded in presence of the appellant. In fact, he stated that out of 235 bags of Rice, one Dalal took 125 bags of Rice elsewhere and loaded 250 cartoons of PCL from other Godown not belonging to the appellant. It is also contended that 360 bags of Rice were loaded from this Godown in presence of the representative....