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2020 (12) TMI 536 - AT - CustomsProvisional Release of seized goods on the condition of furnishing of bond and cash security of 25% of the seized value - Betel Nuts - Foreign Origin goods or not - HELD THAT:- The seizure of betel nuts has taken place only on a belief that the same appears to be of foreign origin. On being questioned, Shri Jain, learned Authorised Representative has agreed that there is no direct evidence of betel nuts being of foreign origin. In such a scenario, the allegation of the nuts being smuggled cannot, prima facie, be upheld. There are umpteen number of cases laying down that inasmuch as the betel nuts are also indigenously grown items and the foreign origin and smuggled nature of the same cannot be sustained on mere visual examination. It may not be out of place to mention here that betel nuts are not notified items in terms of section 123 of Customs Act and as such, the onus to prove that the same are of foreign origin and their smuggled character lies heavily on the Revenue - In the absence of the same, the provisional release subject to heavy condition of deposit of 25% of the seized value cannot be held to be justified. Revenue is directed to release the betel nuts as soon as possible as the same are perishable item, and preferably within a period of two months from today - petition allowed.
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