TMI Blog2017 (10) TMI 1425X X X X Extracts X X X X X X X X Extracts X X X X ..... d to establish that the old battery scrap which was subject matter of the proceedings was brought into India from Nepal through either designated routes or undesignated routes. Therefore, there is no evidence on record to establish that there was any violation of said Notification No. 9/96-Cus. There is no evidence on record to know through which route the goods were brought for the simple reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from Siwan to Kanpur was intercepted in Lucknow by officers of Customs (Preventive) Division, Lucknow and was detained and subsequently seized on reasonable belief that the battery scrap loaded in the said truck violated Section 7(1)(c) of Customs Act, 1962 and Notification No. 9/96-Cus., dated 22-1-1996 issued under Section 11 of Customs Act, 1962. The value of the battery scrap was ₹ 4,76 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 7(1)(c) of the said Act and, therefore, the same was liable for confiscation and Shri Vinod Sah was liable for penalty. The Original Authority confiscated old battery scrap valued ₹ 4,76,250/- and gave an option to redeem the same on payment of fine of ₹ 1,19,063/-. Further, the Original Authority confiscated the said truck and gave an option to redeem the same on payment of fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Old battery scrap was purchased by appellant from open market. (v) There is no evidence on record that the old battery scrap was brought to India from Nepal via unauthorized route. 4. Heard the Learned Counsel for the appellant who has presented above stated grounds of appeal and taken me through the Panchnama, show cause notice, Order-in-Original and Order-in-Appeal. 5. Heard the L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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