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2006 (5) TMI 92 - HIGH COURT AT CALCUTTASeizure of trucks and bags of betel nuts - Smuggled character - Confiscation of goods - penalty - HELD THAT:- After going through the order of the learned Tribunal we find no illegality in the said order. The learned Tribunal rightly came to the decision that the words "Biratnagar, Nepal, Transit to Calcutta to Nepal" were written subsequently and those writings was not there at the time of inventory and at the time of preparation of seizure memo. Moreover, if the goods were imported from Nepal the writing 'Biratnagaf, Nepal' would not have been in Hindi as was found on some of the seized bags. The revenue in the present case failed to establish the smuggled character of the goods and failed to establish that the betel nuts were of foreign origin. The Tribunal rightly came to the decision that statement of trade opinion of local traders cannot prove foreign origin of the goods and in number of cases it was held that in cases involving betel nuts trade opinion cannot be equated with opinion of expert. We have earlier expressed our finding that in the instant matter the trade opinion cannot be relied upon as the four persons whose statements were recorded were not available for cross-examination before the Commissioner of Customs (Preventive), West Bengal. The learned Tribunal rightly held that the revenue has not been able to discharge the burden placed on them. Thus, we find no merit in the application itself and there is no ground to interfere with the findings of the learned Tribunal. Hence, we find that no question of law arises out of the order of the Tribunal. Accordingly, there is no merit in the reference application and the application accordingly fails and is dismissed.
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