2024 (4) TMI 1097

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hwini K. Choudhary , Authorized Representative for the Revenue ORDER R. MURALIDHAR : On 16.06.2016 the Officers of SSB intercepted a truck bearing registration No.BR-01-GB-0383. In the truck, plastic scrap and granules were found which were of Nepalese origin. The truck and the goods in question were seized on 16.06.2016 and Seizure Receipt was issued by the officials. The present Appella....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e owner to redeem the same on payment of redemption fine of Rs.1,30,000/-. The vehicle owner Shri Abhay Kumar was imposed with a penalty of Rs.20,000/-. The present Appellant Shri Bindeshwari Poddar was imposed with a penalty of Rs.14,854/-. The owner of the vehicle has not preferred any Appeal. 2. The Ld.Counsel appearing on behalf of the Appellant Shri Bindeshwari Poddar (owner of M/s. Rachna....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....istered office is situated, it clearly proves that they were moving only the properly imported goods within India. 4. She also points out to the fact that the Assistant Commissioner, Jogbani has intimated the Customs officers of Forbesgunj that the seized plastic scrap has been imported legally under Bill of Entry No.5638434 dated 20.06.2016. 5. Based on these facts, she prays that the impug....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lastic scrap seized valued at Rs.2,16,180/-, I find that the documentary evidence clarifies that the Appellant had imported the 11,000 kgs. on 15.06.2016 vide Bill of Entry No.5638434, which is also affirmed by the Asstt. Commissioner and the invoice raised by them is for 10,000 kgs., whereas, the goods in question were weighted at 9388 kgs.. Reading together all these documents, I find that enoug....