TaxTMI 
TaxTMI 
2023 (6) TMI 959
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....zed Representative for the Revenue ORDER Per : ASHOK JINDAL : This Appeal has been filed by the Appellant against the impugned order absolutely confiscating the betel nuts and imposing penalty on the Appellant. 2. The facts of the case are that on the basis of intelligence of the officer of Petrapole Customs Preventive Unit moved out and intercepted one truck bearing registration number WB 2....
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....of betel nuts were found loaded in the said vehicle without being accompanied by any documents like road challan, sale vouchers etc. along with documents related to the said vehicle. The goods were weighed at random in the office scale and weight of each bag was measured to be 70.5 kgs (approx) and total weight being 10,500 kgs. (approx.). The seizure value of the goods thereby amounted to Rs.10,5....
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.... of the ibid. 4. Shri Subhas Boral, S/o Madhab Chandra Boral of Vill- Rabindranagar Kalipara, P.O. Rabindranagar, P.S.-Chinsurah, DistCustoms Hooghly, West Bengal had submitted a letter dated 09.11.2012 wherein he had claimed/provisional release of the seized betel nuts along with truck bearing number WB 23C/4030. He also enclosed deed of rental agreement with Smt.Aloka Kundu, wife of Sri Bijoy K....
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.... appellant. Considering the appeal itself can be disposed of at this stage, we have taken up the matter. 7. The Ld.Authorized Authorized for the department supported the impugned order. 8. We have perused the records. We find that in this case there was a reasonable belief that the betel nuts in question is smuggled one, but no evidence has been brought by the Revenue to support the said allegat....