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

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 alleged forged documents for initiation of proceedings under the respective law - appeal dismissed - decided against Revenue. - Appeal Nos. C/75445 - 75447/2014 - Order No. F/75837-379/17 - Dated:- 9-5-2017 - Shri P.K.Choudhary, Member (Judicial) Shri S .....

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filed by the 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 below: 10. The contention of the appellants are that there was no evidence of illegal importation of third country origin of the seized goods, that the goods were purchased in the normal course of business in Indian Market, that the goods wer .....

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en smuggled 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 charges.Therefore the alleged violation of Notification No.9/96-Cus dated 22.01.1996 appears to be not sustainable. 12. However at the same time, Ld. Adjudicator has reasoned that there is circumstantial evidence to prove smuggled nature of .....

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