2005 (6) TMI 364

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..... I n these appeals filed against the impugned Order-in-Appeal the Appellants have contested the confiscation of the goods (Fertilizers Pesticides) seized from tractor trolley, lying in the godown, as well as imposition of penalty. I have gone through the record and heard both sides. The appellant, Shri Prem Chand Agarwal, was having his godown in village Tikonia in U.P. where he was storing fert .....

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..... ed in the Order-in-Original. The Commissioner (Appeals) has confirmed that order. But there is nothing on record to suggest that storage of fertilizers and pesticides in the area of village Tikonia in U.P. was prohibited under any law enacted by U.P. Government or by any other Notification issued under the Customs Act. These goods were also never declared as prohibited goods requiring licence for .....

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..... never been declared as restricted area for storage of fertilizers and pesticides by the Customs authorities. 2. Similarly, seizure of the goods from tractor and trolley could even be legally made as the tractor and trolley at that time was roaming within the Indian territory at a distance of 1.5 km. from the Nepal border. It could not be inferred that the goods loaded in tractor and trolley wer .....

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