2002 (7) TMI 505

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..... fter dispensing with the condition of pre-deposit of penalty amount of Rs. 10,000/-(rupees ten thousand) I take up the appeal itself for disposal with the consent of both the sides. 2. It is seen that the customs officers on 26-10-98 seized 81 bags of onion and 4 bags of groundnuts from a truck on the reasonable belief that they were smuggled from Mayanmar. The appellant appeared before the cust .....

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..... tself is not sufficient to show that they were smuggled. Inasmuch as in the present case also I find that there is no evidence adduced by the Revenue to reflect upon tainted character of onion and groundnuts, I find that no justification for confiscation of the same. Accordingly I set aside the impugned order and allow the appeal with consequential relief to the appellants. - - TaxTMI - TMITax .....

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