2021 (10) TMI 1398

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a, Advocates, for the Respondent. ORDER Heard Dr. N. Mozika, Learned Sr. Counsel for the petitioner and Ms. P. Sikdar, Learned Counsel for the respondent. 2. On 29-10-2017, two trucks bearing registration No. AP-16-TD 9797 and AP-16-TD-3344, each transporting a consignment of betel nut were intercepted by the appellants while they were on their way to Guwahati. The appellants suspected tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Lakhs on the respondent. The respondent being aggrieved, preferred a Custom Appeal before the Customs, Excise & Service Tax Appellate Tribunal, Kolkata. After hearing the parties, this appeal was allowed by the Tribunal by the order dated 9-12-2020 and this order is impugned in the present appeal. 4. The Division Bench of the Tribunal recorded the finding that the confiscated betel nut is n....