2026 (7) TMI 113

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....appellant under Section 112(b) of the Customs Act, 1962. 2. The facts of the case are that on 19.06.2020, at around 06:00 hrs, information was received from the personnel of the 5th Rifle, Assam Rifles, Kashiram Basti, Dimapur to the effect that they suspected that areca nuts of foreign origin are being stored in one-godown-at-Oriental Colony, Dimapur. Immediately, a team of Customs officers of Customs Preventive Force, Dimapur headed by the Superintendent (Anti Smuggling) (Custom officers hereinafter) rushed to the spot. On reaching Oriental Colony the Assam Rifles personnel led the Customs officers and two independent witnesses to the godown premises. The Customs officers were met by the Assam Rifles party in-charge and one Nagaland Po....

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....on under Section 111 (b) & (d) of the Customs Act, 1962. Therefore, the 91,000 kgs areca nuts in 1550 bags valued at Rs. 63,45,000/- (Rupees sixty-three lakh and forty-five thousand) were seized under Section 110 of the Customs Act, 1962. The recovered goods were listed in an Inventory and a case was booked under the Customs Act, 1962 vide Seizure Case No. 03/CL/CUS/IMP/DCPF/DMR/20-21 dated 19.06.20. Copy of the inventory was given to Mr. Lalan Kumar. Panchnama dated 19.06.2020 to this effect was also drawn. The seized goods were kept in the sealed godown and an entry was made in the godown register vide GDR No. 03/20-21 dated 19.06.2020. 4. Shri Lalan Kumar, from whose possession the areca nuts were seized, was apprehended on 19.06.2020....

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....f handing over the godown keys to him. After checking and counting the goods Customs officers sealed the godown. ii) That, he was taken to Customs office. That, before coming to Dimapur he worked as labourer in Bihar. That, he came to Dimapur just four months before the nationwide lockdown. iii) That, the recovered goods belong to Shri Pawan Kumar and he handed him the godown keys. That, Pawan Kumar is the son of Lakhindra Ray, Gram Baksama, P.O. Baksama, Thana Goraul, Baksawan, Vaishali, Baksama, Bihar -844122 and his contact number is 7005148885. iv) That, he is a poor labourer and has no idea about the goods kept in the godown. That, he had heard that areca nuts are being kept in the godown but he had no idea f....