TMI Blog2007 (4) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... ted:- 23-4-2007 - [Order per] - The ld Counsel appearing for the appellant submitted that the goods in question i.e. 198 bags of Choker (chaff) of Nepalese origin which was seized was not in the course of import to India but only when the duly imported goods were in India were seized The seizure was a colourable exercise to make a se against the appellant holding that the goods were not covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there was a full proof of violation of law revealed by enquiry against the appellant along with another appellant Shri Bhagwan Prasad who was before this Tribunal in Customs Appeal No. CSM 131/05 and they both were involved in the questionable act Appeal of the said appellant was dismissed upholding the first appellate order in terms of Tribunal's order dated 16-4-2007. Further, said appellant cho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods found in the truck on 10-1-2004 by Authorities. Bhagwan Das who was involved in the matter as pleaded by Revenue aforesaid, having faced the consequence of dismissal of his Appeal, that lend support to Revenue's case. It was also observed in the course of hearing that the ld. Commissioner (Appeal) in Para 7 at page 2 of Appeal order brought out entire case finding seizure and confiscation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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