STATE Vs. NIRMAL BAID

JUDGEMENT

(1.) HEARD both sides.

(2.) REVENUE filed this appeal against the impugned Order passed by the Commissioner (Appeals).

(3.) BRIEF facts of the case are that a consignment of betel nuts was seized by the Customs Authorities and a show cause notice was issued and the adjudicating authority ordered confiscation of the betel nuts and also of the vehicles, and a penalty was imposed.