2026 (4) TMI 449

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....of the case are that on specific information received, on 05.10.2020, the vehicle bearing No. BR01GH-9594 was intercepted near Maithi Toll Plaza at Darbhanga Road. On being asked, the driver of the said vehicle introduced himself as Shri Niraj Choudhary, resident of Gulab Bagh, Naya Tola, Ward No. 23, Barh, Patna, Bihar - 803 213 and informed that Khesari had been loaded on the vehicle from Basopatti; he produced the invoice bearing No. 367 dated 05.10.2020 issued by M/s. Gupta Gaila Bhandar and General Store, Purnahi Chowk, Mehterpatti, Birpur, Basopatti, Madhubani whereas the description of the goods was mentioned as "Khesari Packet 100x50" in hindi, valued at Rs.1,75,000/-, mentioning the Vehicle No. as BR01GH-9594. A stamp of "Tax Free"....

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....01201603425131 of his elder brother, namely, Shri Chandan Kumar; that the owner of the said vehicle is Smt. Kanchan Devi (the appellant herein) and the total business activity of the seized vehicle is handled by his brother, Shri Chandan Kumar; that he was going to Didargani Bazar Samiti Area near Patna Toll Plaza and the said goods were to be delivered as per the direction over phone by Shri Arun Ji. Further, he also stated that the goods were loaded as green peas and yellow peas in total 100 bags in his presence from Basopatti on the direction of Shri Arun Ji. He also accepted that he used to transport Nepali peas by lorry for extra money. 5. As the driver of the said vehicle could not product valid documents, after completion of all f....