2023 (6) TMI 959 - CESTAT KOLKATA

Absolute Confiscation - smuggling - betel nuts - goods smuggled into India from Bangladesh through unauthorized route in violation of section 7(1)(c) of Customs Act, 1962 read with Section 3(1) of Import/Export (Control) Act, 1947 as amended and Section 11 of Customs Act, 1962 - penalty.

HELD THAT:- In this case there was a reasonable belief that the betel nuts in question is smuggled one, but no evidence has been brought by the Revenue to support the said allegation as onus to prove the goods in question are smuggled one lies on the Revenue as the goods in question are not notified goods in terms of Section 123 of the Customs Act, 1962. Merely alleging that the goods in question are smuggled one on reasonable belief is not sufficient.

As the Revenue has failed to prove with cogent evidence that the goods in question are smuggled one, in that circumstances, it is held that the goods are not liable for confiscation. Consequently, no penalty is imposable on the Appellant.

Appeal allowed.