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2016 (9) TMI 275 - AT - CustomsConfiscation of seized betel nuts - Section 111(b) of the Customs Act, 1962 imposition of redemption fine - section 125 of the Customs Act, 1962 imposition of penalty - Section 112(b)(ii) of the Customs Act, 1962 demand of duty - Section 125(2) of the Customs Act, 1962 whether 521 bags of betel nuts are of foreign origin and smuggled into India, so as to attract confiscation, fine and penalty ? Held that: - the case is already decided in Maqsood ALam vs.- Commr. of Customs, Lucknow 2015 (5) TMI 131 - CESTAT NEW DELHI where it was held that the onus to prove that the goods are of foreign origin and are smuggled is squarely on Revenue and this onus cannot be discharged merely on the basis of suspicion - there is no evidence that seized goods claimed by the appellants were of foreign origin and smuggled into India. Also, appellants have produced documents indicating procurement of Betel Nuts. Any impropriety in the documentation for local movement of goods, under the local laws, cannot make the goods liable to confiscation under Section 111(b) of the Customs Act, 1962 imposition of redemption fine, penalty and duty unjustified appeal disposed off decided in favor of appellant.
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