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2017 (3) TMI 1633 - CESTAT KOLKATASmuggling - Betel nuts - the Bill of entry would show the descriptions of the goods “Betel Nuts”. But the goods under seizure were split Betel Nuts - Held that: - there is no dispute that the Betel Nuts is Non-Notified goods under the Act, 1962 and the appellant produced the documents - It is the duty of the Department to verify and enquire the smuggled nature of the goods. The only reason is that the imported Betel Nuts were splitted and therefore, the goods will be confiscated cannot be sustained - Both the authorities below have merely proceeded on the basis of presumptions and assumptions. Appeal allowed - decided in favor of appellant.
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