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2015 (11) TMI 1639 - AT - CustomsSmuggling - cut betel nuts - whether or not cut betel nuts seized by the Revenue on 17-2-2013 are smuggled and are liable to confiscation for violation of the provisions of 111(c), 111(i) and 111(k) of the Customs Act, 1962? - Held that: - Betel nuts is not a commodity notified u/s 123 of the Customs Act, 1962 and onus is on the department that seized goods were in fact smuggled into India. Movements of betel nuts was within India and appellant had produced certain documents how the seized goods were procured which is also corroborated by the persons whose statements are recorded. Simply finding some incoherence by presumption does not ipso facto make the seized betel nuts as smuggled goods. It is accordingly held that department is not able to discharge the onus that seized goods were of smuggled nature when appellants have produced the procuring documents, confirmed by their statements. The confiscation of 250 bags of the betel nuts upheld by the first appellate authority is not justified and is set aside. Appeal allowed - decided in favor of appellant.
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