2025 (8) TMI 653

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....hri S.Chakraborty, Authorized Representative for the Revenue ORDER Per : ASHOK JINDAL : When the matter was called, none appeared on behalf of the appellants. No prayer for adjournment has also been submitted by them. However, as the issue lies in a narrow compass, we take up the appeals for disposal with the consent of Ld.Authorized Representative for the Revenue. 2. As all these appeals are having a common issue, therefore, they are disposed of together by way of a common order. 3. The facts of the case are that the Officers of the Directorate of Revenue Intelligence (DRI), Guwahati Zonal Unit, on 27.08.2019, received a letter from the Deputy Commissioner of Police, West Police District, Guwahati, Assam wherein it was infor....

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....e 8 trucks and in-charge of ISBT police outpost, the said 8 trucks were inspected one by one. The entire body of the trucks found to be covered with tarpaulin sheets and secured tightly with ropes, which were then opened one by one. All the trucks were found to be loaded with dried areca nuts packed in a number of gunny bags; the bags on the upper layer (top layer) of one of the trucks was examined / checked for foreign markings, but none of the said gunny bags were found with any foreign markings. Thereafter, the upper layer (top layer) was overturned and the 2nd (second) layer of the gunny bags were also examined, wherein also no foreign markings were found. It was found that none of the gunny bags contained any foreign markings. Thereaft....

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....cal market. 5. On the basis of the statements recorded, Show Cause Notices were issued to the appellants, for confiscation of the areca nuts and imposition of penalties on the appellants. 6. The matters were adjudicated and by way of the impugned orders, the seized consignments of areca nuts / betel nuts were ordered to be absolutely confiscated under Section 111(b) and (d) of the Customs Act, 1962 along with the seized vehicles, which were allowed to be redeemed on payment of redemption fine. Penalties were also imposed on the appellants herein under Section 112(a) and (b) of the Customs Act, 1962. 6.1. The appellants are before us against the imposition of penalties. 7. Admittedly, the areca nuts / betel nuts, which have been ....