Home Case Index All Cases Customs Customs + HC Customs - 2018 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1534 - HC - CustomsMaintainability of Appeal under Section 130 of the Customs Act, 1962 - Smuggling - dry suprari (betel nuts) - goods were of foreign origin or not - Held that:- It was for the revenue to discharge the onus regarding foreign origin of the seized goods (betel nuts). As the said goods (commodity) are not notified under Section 123 of the Customs Act, 1962 - True it is that the revenue has not produced any evidence scientific or otherwise to prove foreign origin of the seized goods. Betel nuts are also available in India, therefore, pre-condition for confiscation is that the goods must have been of foreign origin and must have been imported to India in a manner other than as prescribed by Customs Act so as to fall within the ambit of Section 111 of the Act of 1962. Appeal under Section 130 of the Act of 1962 has to be maintained only when substantial questions of law will arise for determination. The contention of learned counsel for the respondent that the learned Tribunal had not returned the finding regarding genuineness of the claim of the so called owner is in the realm of evidence so cannot be looked into in this appeal because it does not constitute substantial question of law. Thus, no substantial question of law arise for determination. That being so, appeal under Section 130 of the Act of 1962 is not worth to be entertained is accordingly dismissed.
|