The Customs, Excise & Service Tax Appellate Tribunal allowed an appeal filed by a pepper importer against a confiscated consignment and redemption fine imposed by the Commissioner of Customs (Patna) following seizure on Nepal-bound suspicion.
Impugned order was set aside, appeal allowed, and appellant entitled to consequential relief.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA
REGIONAL BENCH – COURT NO.2
Customs Appeal No. 75566 of 2022
(Arising out of Order-in-Appeal No. 56/PAT/CUS/APPEAL/2020-21 dated 26.11.2020 passed by Commissioner (Appeals), Customs, Central GST & Central Excise, Patna)
Shri Mohan Prasad
Prop. Of M/s. Shyam Trading Company
(Vill+P.O.-Kataha, P. S. Muffasil, Dist. East Champaran)
Appellant
VERSUS
Commr. of Customs (Preventive), Patna
(C. R. Building (Annexe) Bir Chand Patel Path, Patna-800001)
Respondent
APPEARANCE:
Shri Prithwijit Sharma, Advocate for the Appellant Shri Tariq Suliaman, Authorized Representative for the Respondent
CORAM:
HON’BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL) HON’BLE MR. K. ANPAZHAKAN, MEMBER (TECHNICAL)
FINAL ORDER NO.77435/2025
Date of Hearing : 18 August 2025 Date of Decision : 18 August 2025
ORDER [PER R. MURALIDHAR]
The goods which were being transported by Tata Magic Van bearing Regtn No. BR06-PB/2671 was intercepted on 20.06.2017 at 17.00 hrs. The consignment of Pepper weighing 995 kgs was found in the vehicle. The value was ascertained Rs.7,06,000/-. On the reasonable belief that the goods were of Nepal origin, the goods were seized and proceedings were initiated. The Appellant has provided documentary evidence to the effect that the goods were transported by M/s. Shyam Trading Co, Katha, Mohan Prasad, proprietor of the firm submitted that the goods were purchased from Ganpati Traders, Marufganj. The Adjudicating authority after due process confiscated the goods and imposed redemption fine of Rs.1,94,000/-. He has also imposed a penalty of Rs.5,000/- against the present Appellant. Being aggrieved, the Appellant is before the Tribunal.
2
(Operative part of the Order was pronounced in the open court.)
Sd/Sd/(K. Anpazhakan) (R. Muralidhar) Member (Technical) Member (Judicial)
Pooja
3 issues framed by the court
Whether black pepper, being an unnotified item, remains subject to strict scrutiny on India-Nepal cross-border movement even if the Adjudicating Authority imposed a redemption fine and penalty?
Whether the burden of proof concerning the foreign origin of seized goods lies with the Revenue or shifts to the importer once the seizure is made on 'reasonable belief'?
Whether the order imposing a redemption fine and penalty stands upheld in the absence of documentary evidence proving the goods were of foreign origin?
1 provisions across 1 enactments
Shri Mohan Prasad (Prop. Of M/s. Shyam Trading Company)
Commr. of Customs (Preventive), Patna
R. Muralidhar
K. Anpazhakan
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
