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2017 (2) TMI 750 - AT - CustomsImposition of penalty u/s 112 of the CA, 1962 - Betel nuts - the appellant is the owner of the vehicle which was used for carrying betel nuts by the driver without the knowledge of the appellant - Held that: - when even driver did not had the knowledge of foreign origin of betel nuts it cannot be construed by any stretch of imagination that the appellant had the knowledge of foreign origin of betel nuts, leave aside their smuggled nature. There is no evidence on record that betel nuts seized by the department have come from Nepal - penalty set aside - appeal allowed - decided in favor of appellant.
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