TaxTMI 
TaxTMI 
2026 (9) TMI 1938
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....qrs Unit of Patna Customs that bulk foreign origin black pepper and other goods were being transported through Parcel/Break Van No. 010829 of the Train No.15909 (Awadh Assam Express) and it was loaded with 79 gunny bags of Black pepper and 348 pieces socks of foreign origin. On receipt of the information the officers discussed the same with the Assistant Commissioner (Prev.), Customs Hqrs., Patna and as per direction a team was formed for detection/examination of the said contraband goods at Railway Station, Hajipur in order to execute the information. The team of officers rushed towards the Railway Station, Hajipur. After reaching there, the preventive team requested the SM/ASM, Railway Station, Hajipur to detain the Train No.15909 for ext....
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....ion. After thorough examination and on reasonable belief that the goods were imported illegally into India through unauthorised route and in violation of statute, the goods were seized and inventory was prepared. The panchnama was also drawn before the Panchas by the officers on reasonable belief that the said consignment of goods came into Indian territory through the route other than prescribed under Section 7(C) in violation of Section 11, 46 and 47 of the Customs Act, 1962 read with Section 3 of the F. T. (D & R) Act, 1992 and liable for confiscation under section 111 of the Act ibid. 2.1 It is further mentioned in the said notice that the officers decided to seize the goods under Section 110 of the Customs Act, 1962. Accordingly, al....
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.... submitted a follow up enquiry report, vide his letter No. 7741 dated 07.02.2019, conducted with jurisdictional railway authorities in which Railway authority, Guwahati has intimated that the alleged VP No.10829 of Train No. 15909Dn dealt by Lease holder M/s Khanna Logistic on round trip basis. Further Railway authority stated that as per lease agreement loading/unloading, seal and lock of the VP done by lease holder. As per record on 06.09.2018, 350 packages weighing 8300 Kg was loaded at Guwahati, Card level and pad lock provided by lease holder against the allged VP under MR. No. 482369. 2.5 Due to non-completion of investigation, the competent authority on 26.02.2019 has granted extension of time of three months beyond prescribed tim....
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....e person who is the actual owner of Black Pepper. The owner name is mentioned as Mr. Sanjay (Supari Wale), Address 10/2, Gali No. 5, Imphal. However, M/s Khanna Logistics, New Delhi disowned the seized goods. Accordingly, three summons were issued to Mr. Sanjay (Supari Wale), Address - 10/2, Gali No. 5, Imphal on 23.04.2019, 06.05.2019 and 22.05.2019 but he did not turn up before the Customs officials on any dates mentioned above. However, 2nd and 3rd summons returned back undelivered by the postal remarks as 'Refuse' and 'NK' respectively. 2.9 On the basis of the certain investigation, it is alleged in the said notice that as per the discussion above, the noticees are called upon to show cause before the Addistional Commissi....