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2017 (2) TMI 819 - CESTAT KOLKATACut betel nuts - import from Nepal - whether the gods imported from Nepal are of smuggling nature? - Held that: - The case of Sundarlal v. Commissioner of Customs(Prev.), Patna [2003 (12) TMI 398 - CESTAT, KOLKATA] was relied upon, where it was held that in respect of confiscation of Betel Nuts, the burden is on Revenue to prove the smuggled nature of goods and circumstantial evidence relied upon by the department not to take place of legal evidence - the appellant produced the Affidavit, which was discarded by the lower authority as the same was not submitted during investigation/adjudication. It is observed that Betel Nuts is being grown in plenty in north-east area of the country, and in absence of any expert opinion as regards foreign origin of goods, confiscation is not sustainable - confiscation and penalty set aside - appeal allowed - decided in favor of appellant.
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