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2019 (10) TMI 698 - MEGHALAYA HIGH COURTSmuggling - Betel nuts - Custom Officer believed that the betel nuts had been illegally smuggled, seized all four trucks along with the betel nuts - HELD THAT:- The finding recorded by the adjudicating authority is that there was a gap of one year and secondly, betel nuts in two trucks were whole whereas in two other were split when in the bills of entry, the betel nuts were whole. The issue of trade practice converting betel nuts from whole into spilt has not been looked into. The observation that the appellant could not purchase on credit from four unknown persons is misplaced, when four persons are admitting that they have sold the betel nuts on credit to the appellant, how can that be denied has not been looked into. That apart, four persons have filed four affidavits in this Court admitting that they have sold the betel nuts to the appellant. If any person has to sell his product to anyone and admits to have sold even abruptly creating buyer, that cannot be questioned, this aspect of the case too has not been looked into by the learned Tribunal. The learned Tribunal has not appreciated the contentions nor there is any logical reason recorded for agreeing with the findings recorded in the order in original. Whether dry betel nuts could be preserved for more than one year or not, no finding to that effect has been recorded except by showing that there is a gap of one year between import and sale, when according to learned counsel for the appellant dry betel nuts can be preserved after proper treatment for a longer period. Case remanded back to the learned Tribunal for deciding appeal filed by the appellant afresh - appeal allowed on remand.
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