COMMISSIONER OF CUSTOMS Vs. S. KRISHNA AND CO.

JUDGEMENT

(1.) ALL the six appeals filed by Revenue are being disposed of by a common order as these arise out of the same impugned order passed by Commissioner (Appeals) as per Order -in -Appeal No. 23 -Cus/Alld/2012, dated 16 -3 -2012 vide which he set aside the order of original adjudicating authority and allowed all appeals of the respondents. Going through the facts briefly, it is observed that the Customs officers intercepted one truck bearing registration number HR 69 -2157 at a place near Raja Talab at Varanasi -Allahabad Highway. The Truck was carrying Betel Nuts claimed to be imported from Bangladesh. The driver Santosh Singh on demand showed following papers namely

(2.) ON comparison of goods in the truck with details in above documents, it was found that mark on bags were different from one mentioned on B/E showed 'STAR' brand, the bags carried mark L and the word 'GOLDEN'. After conducting inquiries and investigations, Revenue felt that these 175 bags of betel nuts totally valued at Rs. 11.90 lakhs have been smuggled into India through off route from Bangladesh in contravention of provisions of law. Accordingly seized those bags under proper Panchnama. Revenue has felt that these 175 bags of betel nuts totally valued at Rs. 11.90 lakhs have been smuggled into India through off route from Bangladesh in contravention of various provisions of law.

(3.) ON going through the impugned order of Commissioner (Appeals)'s Order -in -Appeal No. 23/Cus/All/2012, dated 16 -3 -2012 it is seen that he has observed as under: - -