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2017 (12) TMI 401 - AT - CustomsSmuggling - betel nuts - the goods found on the trucks were of foreign origin, in the light of the prevailing trend of smuggling of betel nuts of foreign origin and in view of the fact that there was no supporting documents letter,invoice, challans import documents etc, the goods were confiscated - Held that: - There is absolutely nothing on record to even remotely suggest that such goods are of foreign origin. Betel nuts is also not a commodity notified under Section 123 of the Customs Act, 1962 and hence, the onus is on the Department to prove that the goods are of foreign origin and smuggled in India. Further, there is no export or trade information from any knowledgeable person to indicate that the category or quality of the seized betel nuts are not found in India. Local movement of Betel Nuts and violation of any local laws regarding custody and movements of such goods cannot be made the basis for confiscation under Customs Act, 1962. Reliance placed in the case of Muruli Sandik, Jay Jayram Yadav, Jagarnath Yadav Versus Commissioner of Customs (Preventive) , Shillong [2016 (9) TMI 275 - CESTAT KOLKATA]. Appeal allowed - decided in favor of appellant.
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