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2023 (8) TMI 1159 - CESTAT KOLKATASmuggling or not - Betel Nuts - whether the goods in question were being transported from Raxul (Nepal) and were of foreign origin having no licit documents? - burden to prove - HELD THAT:- There is no proper explanation forthcoming as to why the truck has proceeded in the northern direction towards Chhapwa when Patna was located to the south of Motihari. Had the Appellant produced these details before the Adjudicating Authority then they could have claimed that they have provided enough evidence towards legitimacy of the transaction. Having failed to do so, they cannot take the plea that the Department has not discharged their onus. In such cases the onus gets shifted from one party to another. When initially the truck was seized and proceedings were initiated by way of Show Cause Notice, it was for the Appellant to counter the same along with proper documentary evidence. If this was done, it can be taken that the Appellant has shifted onus to the Department, and only in that case, the Department has to counter the same to fortify their initial allegations. As can be seen from the factual matrix, the Appellant has failed to discharge the onus placed on him. There are no merits in the arguments adduced by the Appellant and see no need to interfere with the Order passed by the Appellate Authority - appeal filed by the appellant dismissed.
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