2003 (6) TMI 349

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..... ing taken up together as they arise out of the same impugned order of Commissioner of Customs (Appeals). The appellants are not represented by anybody even though an advance notice of hearing was sent to them. Accordingly, I have heard Shri T.K. Kar, ld. SDR. 2. Vide the impugned order the authorities below have confiscated 106 bags of betel nuts seized by the customs officers from Howrah st .....

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..... s are non-notified items and does not carry any markings of foreign origin. The same are grown in plenty in eastern side of the country and as such there being no evidence to show that the betel nuts are of smuggled character, the same are required to be released by the customs authorities. 3. I find sufficient force in the above contention of the appellant. The appellate authority has not d .....

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