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2019 (9) TMI 129 - CESTAT ALLAHABADSmuggling - Betel Nuts - goods of Indian Origin or Indonesian origin? - section 108 of the Customs Act, 1962 - HELD THAT:- The learned Commissioner(Appeals) in his impugned order has observed that betel nuts are not notified under section 123 of Customs Act, 1962 and therefore onus is on Revenue to prove that impugned goods were not properly imported into India. He has further held that no such evidence was produced by Revenue and therefore the said Order-in-Original dated 14.08.2018 was not sustainable - I note that to prove that the goods were of smuggled nature Revenue has relied upon statement of Shri Ram Prakash Kapoor in the grounds of appeal. On perusal of record, there is no evidence produced by Revenue to establish as to through which route the good were smuggled into India - appeal dismissed - decided against Revenue.
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