TMI Blog2017 (2) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. - C/64/2011-SM - Final Order No. A/75673/KOL/2016 - Dated:- 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ld. Consultant made the bench go through Paragraph 2.02 of the OIO dated 20-12-2010 under which the statement of Sri Samad Sk, Driver has been reproduced. It was strongly argued by the ld. Consultant that penalty under Section 112 of the Customs Act, 1962 is not justified. 3. Sri S.K. Naskar, AC (AR) appearing on behalf of the Revenue argued that betel nuts imported from Nepal are prohibited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat betel nuts loaded into that vehicle were of foreign origin and the same were packed in bags having no foreign marking. The driver also stated that he has never crossed any international border. In view of the above 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 origi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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