2025 (1) TMI 1681

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.... For the Appellant : Shri Debaditya Banerjee, Advocate For the Respondent : Shri Subrata Debnath, Authorized Representative ORDER: The appellants, namely, Shri Vinay Kumar Paswan and Shri Harishchandra Singh (hereinafter referred to as the "appellant no. 1" and "appellant no. 2" respectively), have filed these appeals against the imposition of Rs.1,00,000/- and Rs.2,00,000/- respective....

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....o. 138 dated 23.11.2014; however, by mistake, the date in the bill was written as 23.12.2014. The authorities considered that the betel nuts in question were imported from Nepal through an unauthorized route without payment of duty and accordingly considered that the same are liable for confiscation. It is pointed out that in the Order-in-Original, the ld. adjudicating authority confiscated the be....

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.... also not sustainable. 2.2. The appellant no. 2, Shri Harischandra Singh, submitted that he had purchased 69 bags of cut betel nuts from M/s. Shree Sai Systems and it was sold through Bill No. 138 dated 23.11.2014. He has stated that he was not concerned with the importation of the betel nuts in question; he was informed that the betel nuts were procured through auction and thus, he got it from....

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....ed by mistake as '23.12.2014') and claimed that the goods were procured by the appellant no. 1 viz. Shri Vinay Kumar Paswan, through auction and sold legally to the appellant no. 2 viz. Shri Harischandra Singh. Thus, I find that the alleged role of the appellant no. 1 has not been established in this case. Shri Harischandra Singh has also purchased the goods legally from M/s. Shree Sai Systems and....