2023 (8) TMI 1693

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....n specific information that third country origin betel-nuts which had been illegally brought into India and was being transported by truck No. BR-01GC0721 to Kanpur concealed under maize, a team of offices of Customs Hqrs Preventive, Patna led by Assistant Commissioner, Customs(P) Headquarters, Patna went in search of said vehicle and located it parked adjacent to a petrol pump namely Akharaghat Service Station, Kolhan Dadar before Zero Mile on Muzaffarpur-Sltamarhi Road. No one was found inside the cabin of the said truck, which was found unlocked and the key was found in the ignition. The officers called for the driver and waited for him but no one came forward. Two persons among the onlooker were requested to witness the search process a....

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....ed at Rs. 18,27,620/- seized under Section 110 of the Customs Act, 1962 on 28.12.2012. 3. One Shri Pankaj Sharma claiming to be the owner presented a tax invoice No. 13/10-12 dated 16.02.2012 of M/s Roy Traders, Sareng Patty, Alipurdwar alongwith copy of money receipt No. G067791 dated 16.02.2013 of Regulated Market Committee, West Bengal and form DIX dated 10.02.2013 issued in the name of M/s Pankaj Traders Muzaffarpur. The goods were detained for further investigation. 4. During follow up action Shri Yashwant Kumar Sharma, (Respondent No.2) father of Shri Pankaj Sharma (owner of Pankaj Trading Company) tendered his statement under Section 108 of Customs Act 1962 on 26.12.2012. he stated that Pankaj Trading Company was licensed for t....

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.... go on the establish that the noticees nos.1 and 2 have consciously involved themselves in the acts of possession and transportation of illegally smuggle betel nuts of third country origin." 6. The respondents challenged the order before the ld. Commissioner (Appeals), who dropped the proceedings against them. Therefore, the Revenue is before us. 7. Heard the ld. A.R. for the Revenue and perused the records. 8. It is case booked by the revenue against the respondents that they have smuggled betel nut through truck which was intercepted and was found parked adjacent to a petrol pump, namely, Akharaghat Service Station, Kolhan Dadar, before Zero Mile on MuzaffarpurSitamarhi Road and the same is smuggled one, but we find that the bete....