2021 (10) TMI 1398

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....e, for the Appellant. Ms. P. Sikdar and Shri N. Dasgupta, 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 ....

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.... the Customs Act and also imposed penalty of Rs. 10,00,000/- (Ten) 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 t....