2025 (11) TMI 1360

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....roceedings were initiated against the appellant by interception of Cut Betel Nuts, which were alleged to be of third country origin and smuggled from Nepal into India. Hence, the impugned goods along with vehicle used for illegal transportation of the impugned goods, which were subsequently seized. 2.1 Consequently, a show-cause notice was issued to the appellant wherein it has been proposed to confiscate the goods in question under the provisions of Section 111(b) and 111 (d) of the Customs Act, 1962 and to impose penalty under the Customs Act. 2.2 The Adjudicating Authority held that the goods question were to be released as the cash security deposit @ Rs.60/- per Kg. was paid by the appellant. Such cash security deposit @ Rs.60/- p....

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....for the Revenue, has justified the impugned order. 5. Heard both the parties and considered the submissions. 6. We find that the appellant has produced the Release Order, which shows that the appellant has purchased the Cut Betel Nut weighing 14734 kgs. and 1160 kgs through e-auction. For better appreciation of facts, the said Release Order is extracted herein below : 7. Out of the said quantity, 6900 kgs. of Cut Betel Nut was sold by the appellant on 03.02.2015 to M/s Kumar Sales, Mukundpur, Delhi. The said invoice is also extracted herein below : 8. We find that the goods which was under transportation, were intercepted by the Revenue on the premises that the same is a smuggled one, but the item in question is neither prohibit....

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....unicated vide letter C.No. VIII(25)41-CPD/14/12037 dt. 27.10.2014 in connection with release of Cut betel Nut in e-auction-cum-tender No. 06/CRB/14-15/8381 dt. 17.10.2014 which was included in auction for lot No. 26 (40 case lot of Cut Betel Nut - quantity 14734 kg of LCS Jaynagar in enclosed list) and In Lot No. 27 (7 lot case of Cut betel Nut Quantity 1160 kg of Customs Circle, Madhubani) is hereby order to be released to M/s S.K. Enterprises, Agrasen Bhawan Road, Near T.C.I. Jogbani, Distt .- Araria Pin-854328 as they were the successful bidder in the said auction and have also deposited sale proceed amount of Rs. 2558934/- and deposited vat amount As. 1,27,947/-through cash at Customs (H) Patna as communicated vide above referred delive....