IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA REGIONAL BENCH – COURT NO.1 [Arising out of Order-in-Appeal No.909/Pat/Cus/Appeal/2016-17 dated 28.03.2017 passed by Commissioner (Appeals) of Customs,Central Excise & Service Tax,Patna]

Shri Tarun Kumar Poddar (78, Nagar Palika, Jogbani Anchal, PO-Jogbani, Dist-Araria, Pin-854318)

Appellant VERSUS Commissioner of Customs, Patna (C.R.Building, 2^nd Floor, Birchand Patel Path, Patna-800001)

Respondent APPERANCE :

Mr.N.K.Chowdhury, Advocate for the Appellant Mr.Faiz Ahmed, Authorized Representative for the Respondent CORAM:

HON’BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL)

HON’BLE MR.K.ANPAZHAKAN, MEMBER (TECHNICAL)

FINAL ORDER NO.76535/2025 DATE OF HEARING : 12 JUNE 2025 DATE OF DECISION : 12 JUNE 2025 Per Ashok Jindal :

The appellant is in appeal against the impugned order for confiscation of goods in question allowed to be redeemed on payment of redemption fine and imposition of penalty on the appellant.

2. The facts of the case are that the proceedings were initiated against the appellant by interception of Cut Betel Nuts, which were alleged to be of third country origin and smuggled from Nepal into India. Hence, the impugned goods