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2012 (9) TMI 607 - AT - CustomsConfiscation of seized betel nuts and to impose penalty - goods are of foreign origin and have been smuggled into the country - Held that:- As betel nuts are not notified items under section 123 of the Customs Act as such, the onus to prove that the same are of foreign origin and were smuggled into the country lies solely on the Revenue. It is the matter of common knowledge that betul nuts grow in west part of the country and are available in abundance, hence there is no affirmative evidence to show that the said betel nuts are of foreign origin apart from the statement of Shri Deepak Kumar, expert of trade opinion which have not been accepted by the Tribunal in various precedent decisions - no reason to uphold the confiscation of the goods - in favour of assessee.
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