2001 (5) TMI 550

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..... ayer for deciding the appeal on merits. Accordingly, I have heard Shri V.K. Chaturvedi, learned SDR for the Revenue and have gone through the impugned Order and memo of appeal. 2. The appellant is aggrieved with the absolute confiscation of ten bags of betel nuts totally valued at Rs. 44,000.00 recovered, inter alia, from a truck intercepted by the Officers on 15-2-1997. The appellant laid their .....

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..... by the Revenue on the basis of some trade opinion. There is no expert opinion on record to show that the betel nuts in question are of foreign origin. Neither is there any other evidence to reflect upon the foreign origin of the goods. It is also seen that betel nuts are non-notified items under the provisions of Section 123 of the Customs Act, 1962. As such, the onus to prove the smuggled nature .....

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