- (1.) Present first appeal from order, under Section 130 of Customs Act, 1962 (in short the Act), has been preferred against the impugned order dated 5.4.2005, passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Mumbai in Appeal No. C/1185/04 Sonam International v. Commissioner of Customs Lucknow.
(2.) We have heard Sri Rajesh Singh Chauhan learned Counsel for the appellant and Sri Naveen Mullick on behalf of respondent as well as perused record. Facts of the case:
(3.) Directorate of Revenue Intelligence, (in short DRI) Lucknow, received information that respondent M/s. Sonam International, Shop No. 9, B-Wing, Devki Nagar, Eksar Road, Borivali (West), Mumbai-400103, is involved in illicit import of third Country Origin Vitamin E powder by misdeclaring as poultry feed supplement in the Bill of Entry from Nepal into India. The Supplier at Nepal M/s. Anivet Industries, Birganj, Nepal, through the Land Customs Station, Sonauli on the Indo-Nepal Border in the State of Uttar Pradesh is exporting Vitamin E powder as poultry feed supplement importing it from foreign countries in Nepal. Respondent M/s. Sonam International by misdeclaring the Vitamin E powder as "Poultry Feed Supplement" AV-117 of Nepali Origin, vide Bill of Entry No. 487/02, dated 1.12.2002 and cleared on 21.5.2003, through the Land Customs Station of Sonauli, on the Indo-Nepal Border in Uttar Pradesh, loaded on a truck bearing Registration No. ;RJ-02/G-3837, were detained by the Officers of the Directorate of Revenue Intelligence (DRI), Lucknow on 26.5.2003 in pursuance of powers conferred by Section 110 of the Act.;