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2016 (4) TMI 831 - AT - CustomsWhether Betel Nuts, seized are smuggled across Indo-Nepal Border - Confiscation and imposition of penalties - Revenue contended that the documents were pertaining to Betel Nuts loaded on a different truck bearing registration No.RJ-2G-4000 and not truck No.RJ-14-2G-4000 and none of the appellants have claimed the ownership of the goods seized from truck No.RG-14-2G-4000 - Held that:- the argument taken by Appellant No.1 that Betel Nuts were sent through truck having registration No.RJ-14-2G-4000 and in the grounds of appeal also it has been taken that digits “14” not getting mentioned in the transport documents was a clerical omission has some weight because truck registration number must have been communicated through phone/mobiles where some digits can get omitted. Such an omission is plausible in view of the omissions, where inspite of truck No.RJ-14-2G-4000 being as record, a different number is written by various persons including the Adjudicating authority and the first appellate authority. The first two alphabets of a vehicle registration number indicate the state of registration. The next two digits represent the Area/District of the vehicle registration authority. Therefore vehicle No.RG-2G-4000 is not the complete registration number of a vehicle and could be same as RG-14-2G-4000. The contradiction in the statement of transporter of Appellant No.1 and the Driver Shri Jagroop Singh clearly brings out that entire story narrated by the Driver/Khalasi, in their statements recorded after interrogation for three days, is not entirely correct. It is now a well accepted legal principle that only a part of the statement, favorable to the department, cannot be considered as acceptable and that the entire statement has to be accepted or rejected. There is no other evidence that Betel Nuts seized were not obtained by the Appellant No.1 from legalized channels. Appellant No.1 has not given any confession statement at any stage. Reliance of third party statements without extending cross-examination is not acceptable as evidence when the entire facts of the statement are not true. Minor procedural irregularities in the documents produced by the Appellant No.1 cannot be considered sufficient to hold that Betel Nuts seized were different than the Betel Nuts procured by Appellant No.1 and were of smuggled nature.Also no investigations have been done whether any truck having registration No.RJ-2G-4000 also exists. Mobile calls of the Appellants made before the seizure have also not been investigated by the department which could have given vital clue regarding movement of persons and vehicle No.RJ-14-2G-4000. Therefore the order-in-appeal is set aside. - Decided in favour of appellant with consequential relief
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