2017 (3) TMI 1633

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..... the appellant produced the documents - It is the duty of the Department to verify and enquire the smuggled nature of the goods. The only reason is that the imported Betel Nuts were splitted and therefore, the goods will be confiscated cannot be sustained - Both the authorities below have merely proceeded on the basis of presumptions and assumptions. Appeal allowed - decided in favor of appella .....

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..... rious noticees. The Adjudicating Authority confiscated the seized goods under Section 111(b) of the Customs Act, 1962 and also gave an option to pay Redemption Fine of ₹ 2,00,000/-. He has also confiscated the truck and imposed Redemption Fine. A penalty of ₹ 1,00,000/- was imposed on the appellant, the claimant of the seized goods, amongst others. By the impugned order, the Commission .....

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..... seizure were split Betel Nuts. The appellant gave an explanation that since the condition of the Betel Nuts and Bags had deteriorated, hence replacing was done in the Jute Bags after splitting and drying in the sun. The Commissioner (Appeals) is of the view that the appellant failed to explain as to why the Betel Nuts were splitted. 4. I am unable to accept the findings of the Commissioner (App .....

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