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2017 (2) TMI 238

Confiscation of imported goods - cut betel nuts - smuggled character - goods released on the belief that the onus of proving the goods to be smuggled in character as per Section 123 of the Customs Act, 1962 has not been fulfilled - Held that: - the betel nut imported by the respondents herein is a non-notified item and as such, the burden of proof is on the appellant-department to substantiate the allegation of illegal import with evidences. I find that there is no evidence to show that the goods are of foreign origin and had been imported illegally.

Reliance was placed in the case of Commr. of Customs (Preventive) Vs. Dungarmal Mohata [2006 (5) TMI 92 - HIGH COURT AT CALCUTTA], where it was held that when at the time of inventory if the markings of the names of the foreign countries are not found, then the Revenue had failed to establish a case that the betel nuts are of foreign origin and smuggled into India.

The allegation of findings of the presence of the Third Country Origin Mark is not found in the panchanama and also in the SCN or in the Order-in-Original. The Department has failed to establish that the said goods are of foreign origin - appeal dismissed - decided against appellant-Revenue.

 


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