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2015 (11) TMI 551 - CESTAT KOLKATAConfiscation of goods - whether 500 bags of betel nuts seized from vehicle Nos. WB-73/2544, AS-011AC/6672 and DL/GB-2226 are of foreign origin and smuggled into India and whether Shri Nirmal Baid is the rightful claimant of these 500 bags - Held that:- none of the occupants of the vehicle had the prior intimation that they have to go to the site for loading betel nuts of foreign origin. All of the occupants of the vehicles were contacted by a person, who later fled. None of the drivers and the khalasis of the vehicles ever stated that they have either transferred the seized betel nuts across the border from Nepal or have witnessed such transportation across the border. A perusal of the statements of these drivers/khalasis only convey that from the manner of loading betel nuts from tractors/tempos they thought that the same are of Nepal origin. There are no markings on the 500 bags that the same indicate bear any markings of Nepal origin. In view of the observations revenue has failed to establish that seized betel nuts are of Nepal origin and are smuggled into India. - there are no markings of foreign origin on the bags of the betel nuts. The information received by department and the statements of occupants of vehicles carrying betel nuts is only hearsay evidences and are not corroborated by any other positive evidence. In the absence of any positive evidence regarding foreign origin of betel nuts in these appeals, it cannot be held that the same are of smuggled nature. Claimant has made out a case for ownership of the 500 bags seized and also there is no other claimant for these goods. Order passed by the adjudicating authority, regarding confiscation of the 500 bags of betel nuts, is required to be set aside for handing over to the claimant of the same. As on merit the confiscation of betel nuts has been set aside penalties imposed upon the appellants in the present appeals are also set aside. - Decided in favour of appellant.
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