1997 (9) TMI 544

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..... T)]. -  Briefly stated, facts of the case are as follows : 1.1 A truck load of Big Cardamom of Bhutanese origin loaded an a truck bearing Registered No. UMD-8678 consigned to Delhi was intercepted and the driver was asked to produce documents/papers on 9-10-1995. On scrutiny of papers produced by him, it was found that the lorry was carrying a consignment of 253 bags of Big Cardamoms o .....

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..... n under Section 7 (c) of the Customs Act, 1962 read with Notification 63/94-Cus (N.T.), dated 21-11-1994 and of Section 46 of Customs Act, 1962 by not observing the Customs formalities in respect of Import into India from Bhutan. 2. On adjudication by the Commissioner of Customs (Preventive), Indo-Nepal Border, Patna, charge of importation in contravention of EXIM Policy has been dropped. Tw .....

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..... ovisions i.e. of Section 7 (c) and of Section 46 of the Customs Act. Hence this appeal before the Tribunal. 3. Ld. Advocate, Shri K.P. Dey for the appellants submits that the goods were checked by the Customs authorities at Chamurchi Check Post and, thereafter, only the goods allowed to enter India. Had it been an un-authorised route or the importer was required to file any documents under t .....

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..... or of India for the purpose of trade of the goods of these two countries. He submits that Notification 63/94-Cus., dated 21-11-1994 would come into play, where only Darranga, Utla Pani and Hathisar in the State of Assam bordering Bhutan, have been declared as the relevant land Customs Stations. Chamurchi check post does not find mention in the said Notification. He, therefore, submits that entry .....

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..... ave allowed the clearance of the goods through that Chamurchi check post. This is a very strong factor in favour of the appellants even if technically it is held that the goods could not be imported through Chamurchi check post being an unauthorised route. Accordingly, there was no need for imposition of fine and penalty in the peculiar facts and circumstances of the case. Consequently, I set asid .....

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