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2020 (2) TMI 1210 - AT - CustomsSmuggling - betel Nuts - Confiscation on the ground that there is nothing on record to show that the same were not purchased from the local market and were of foreign origin - non-notified items or not - Section 123 of the Customs Act - Onus to prove smuggled nature of goods - validity of report given by Arecanut Research & Development Foundation, Mangalore, where it was held that the goods were of Burma origin cannot be relied upon inasmuch as under an RTI quarry, the Director of the said Arecanut Research & Development Foundation, Mangalore has informed that it is not possible to determine the place of origin of betel nuts through a test in the lab. HELD THAT:- Reliance can be placed in the cases of Commissioner of Customs (Prev.), Lucknow V/s M/s Bramhaputra Cargo Carriers Private Ltd. [2019 (6) TMI 1442 - CESTAT ALLAHABAD], Commissioner of Customs (Prev.), Lucknow V/s Harship Garg, Prop. Harshit Enterprises [2019 (9) TMI 129 - CESTAT ALLAHABAD] where identical report of M/s Arecanut Research & Development Foundation, Mangalore was considered and it was held as not applicable. It was further held that in the absence of any evidence of smuggling of goods their confiscation cannot be appreciated. There are no merits in the Revenue's case - appeal dismissed - decided against Revenue.
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