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2017 (7) TMI 632 - CESTAT ALLAHABADSmuggling - import of betel nuts - whether of Indian origin or Foreign origin? - correctness of statements recorded under Section 108 of Customs Act, 1962 - confiscation - Held that: - the Original Authority has taken into consideration the statements dated 14 January, 2013 of two drivers who stated that goods were brought from Nepal and the markings on the packing materials but did not take into consideration the retractions filed by the said two drivers retracting their statements dated 14.01.2013. We find that the Original Authority has not examined the evidence before him objectively and therefore, his finding that the goods were of third country origin and they were brought from Nepal and they were brought through a route which was not specified, are all imaginary - the confiscation of 40 MT of Betel Nuts ordered through the impugned Order-in-Original is not sustainable and also for the reason that onus to prove that the goods were of smuggled nature has not been established by Revenue in the entire course of proceedings. Since the smuggled nature of the goods is not established, the confiscation of trucks and penalty on all the appellants under Section 112 of Customs Act, 1962 automatically needs to be set aside - appeal allowed - decided in favor of appellant.
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