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2024 (5) TMI 471 - CESTAT KOLKATASmuggling of betel nut and black pepper of foreign origin - intercepted by trucks - seizure of goods - confiscation - Penalty - HELD THAT:- On going through the records, we find that it is not conclusively held that the goods are of foreign origin, only it is an opinion that the goods might be of Indonesian origin as per the report of ARDF, Mangalore. Thus, we hold that the Revenue has failed to establish that the goods are smuggled in nature and procured by the appellants by illicit means. In fact, the appellants were able to produce the source of procurement of the said goods in question, on which GST has been paid. In that circumstances, the Revenue has failed to establish the discharge the onus to prove the goods are smuggled in nature and are of foreign origin. Therefore, we do not find any merit in the impugned order quo imposing penalties on the appellants. Therefore, we do not find any merit in the impugned order quo imposing penalties on the appellants.
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