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2018 (11) TMI 1668 - CESTAT ALLAHABADSmuggling - Betel Nuts - foreign origin goods or not - confiscation of vehicle in terms of Section 115(2) of the Customs Act - Section 123 of the Customs Act - HELD THAT:- Even if the betel nuts are held to be of foreign origin, the same can be confiscated only when it is proved that betel nuts has been illegally smuggled into the country. Revenue has not produced any evidence to show that the betel nuts in question were smuggled into India. The respondent had also brought on record a survey report on the cultivation of areca nuts in India issued by the Directorate of Arecanut and Spices Development, Ministry of Agriculture, Government of India which shows that substantial production of betel nuts in West Bengal, Assam and North Eastern State. In the absence of any positive evidence to establish the foreign origin of the goods and their illegal smuggling into the country, we agree with the Appellate Authority that their confiscation is neither warranted nor justified. Revenue dismissed.
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