2025 (11) TMI 1212

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....1 dated 12.01.2021 passed by the Commissioner of Customs (Appeals). The impugned order has upheld the penalty of Rs.1,00,000/- imposed on Shri Samsir Uddin, penalty of Rs.50,000/- imposed on Shri.Sujit Mitra and the penalty of Rs.50,000/- imposed on Shri.Kalyan Saha. Accordingly, Shri Samsir Uddin, Shri.Sujit Mitra and Shri.Kalyan Saha (herein after collectively referred as the appellant) have filed these appeals against the penalties imposed on them. As all the appeals emanate from the same order, we take up all these appeals together for decision by a common order. 2. The appellant, Shri.Kalyan Saha is the proprietor of M/s Akash Trading Company and is engaged in the business of trading of betel nut. During the normal course of busines....

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....cepted the explanation offered by the owner of the vehicle. 2.3. The officers were on a reasonable belief that the goods were illegally imported and transported in contravention to the provisions of Section 11 of the Customs Act, 1962 read with Section 3(2) &11 of Foreign Trade (Development Regulation) Act, 1992. Accordingly, the said goods were seized by the officers in the presence of two Independent Witnesses under Section 110 of the Customs Act 1962. The carrier vehicle bearing MV Registration NO' AS-09-C-8007 was also seized on a reasonable belief that the said vehicle was used for transportation of illegally imported betel nut. 2.4. The seized 227 bags [17500 kgs] of [Areca nuts) Betel nuts along with carrier vehicle bearing....

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.... SSB. Shri Samsir Uddin (owner of the seized goods) S/o Lt Sunahar Ali of Lakhipur Pt. No-1, POKala, Katighora Dist. Kamrup, Assam, Shri Kalyan Saha, Prop M/S Akash Trading co, Kamakhyaguri, Jalpaiguri and Sri Sujit Mitra, S/o Lt Keshab Mitra, power of Attorney holder owner of the goods truck had knowingly involved themselves in smuggling Of subject betel nuts [Areca nuts) of third country origin. Sri Munna Mahato (the driver) and Sri Anwar Miya (the Helper Of Munna Mahato) have knowingly facilitated transport Of smuggled goods, 2.6. On completion of the investigation, a show cause notice was issued by the Joint Commissioner of Customs proposing to confiscate the 227 bags of Betel Nuts seized, under Section 111 (b) & (d....

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...., the appellants submit that the goods were not liable for confiscation. Consequently, the redemption fine imposed in lieu of confiscation and the penalties imposed on all the three appellants herein are liable to be set aside. 4. The Ld. Authorized Representative reiterated the findings in the impugned order. 5. Heard both sides and perused the appeal documents. 6. We observe that the officers intercepted the vehicle bearing Registration No, AS-09-C-8007 loaded with 'Dried Areca nut' in the domestic area. At the time of interception, the driver of the vehicle was having valid documents for transportation of the goods. As per the statement of Shri. Munna Mahato, driver of the vehicle, the subject Betel nuts were loaded at Kalai....