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Commissioner of Customs, Central Excise & Service Tax, Patna Versus Shri Radheshyam, Shri Dinesh Bhura And Shri Tapas Saha

2017 (5) TMI 863 - CESTAT KOLKATA

Confiscation of goods with vehicle - smuggling - case of Revenue is that the respondent forged the documents of Sales Tax Officials - Held that: - In any event, the Customs Officers should have informed the Sales Tax Authorities in respect of the all .....

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C (AR) for the Appellant Shri P.R.Chowdhury, Consultant for the Respondent ORDER Per Shri P. K. Choudhary 1. Heard both sides and perused the appeal records. 2. The Adjudicating Authority confiscated the seized Betel Nuts and imposed Redemption Fine .....

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e respondents. It has been held that the confiscation of the goods and the vehicles is illegal. Hence, the Revenue filed these appeals. For the purpose of proper appreciation of the case, the findings of the Commissioner (Appeals) are reproduced belo .....

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and being non notified, that the department failed to prove the smuggled nature of the goods and that the department had no information or evidence regarding illegal importation of the goods. It was submitted that the order should be set aside as no .....

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from Nepal. The relevant para is reproduced again as The show cause notice alleges that the consignment of seized betel nuts was actually brought into India from Nepal but I find that no attempt has been made to adduce evidence to substantiate the ch .....

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He has based this finding on Trade opinion obtained from some cooperative society which appears not to be authorized to certify regarding illegal importation. The opinion has not been obtained from an approved and relevant authority. It is not clear .....

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find that, on the contrary Department have not adduced even a single evidence to prove the illicit nature of the goods. Ld. Adjudicator has gone on circumstantial evidences which can not be called circumstantial. 13. I find that most important fact i .....

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ere then can be question of smuggling of said Betel nuts. No doubt that there are irregularities by appellant No.1 in not maintaining the records of purchase, but that in itself is not a proof of smuggled nature of the goods. This is what approved by .....

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