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2005 (11) TMI 306 - AT - CustomsConfiscation - Smuggling - Seizure of betel nuts - Non-notified goods - HELD THAT:- The goods in question are betel nuts, which are not covered u/s 123 of the Customs Act, 1962. I also find that the goods have been held to be smuggled based on some local trade opinion. However, it is an admitted fact that the betel nuts in question are grown in Assam, Meghalaya and its adjoining areas. But the Revenue could not be able to establish that the seized betel nuts are of foreign origin or smuggled. They could also not be able to produce any document relating to the smuggled activities. The whole order of the Commissioner (Appeals) has been passed on mere suspicion. Suspicion, howsoever strong, cannot take the place of proof. As such, it is for the Revenue to prove by production of sufficient tangible evidence that the same had been smuggled into the country. They have not produced any evidence to this effect. Therefore, I do not find that the Customs have discharged its obligation to prove that the betel nuts in question had been smuggled into the country. Thus, the above-captioned three appeals filed by the two appellants and set aside the Orders passed by the Commissioner (Appeals). This Order is confined to the appellants who have come up in appeal before this Tribunal. The appeals are disposed of accordingly.
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