2001 (5) TMI 698

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..... or the Respondent. [Order]. - All the appeals are being disposed of together inasmuch as the same arise out of the common order passed by the Commissioner of Customs, Patna. The Commissioner vide his impugned order has confiscated betelnuts on the ground of their being of smuggled origin and smuggled character. Apart from that the conveyance involved have also been confiscated with an option to .....

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..... the consignors and consignees of seized goods are duly registered dealers and the transaction was covered by licit documents. Further the betel-nuts are non-notified items under the provision of Section 123 of the Customs Act, 1962 and the Revenue has not produced any evidence to discharge the onus placed upon them as regards the smuggled nature of the betelnuts. The entire order has been passed o .....

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..... rder No. A-281/Kol/2001, dated 3-5-2001 Shri Arbind Kumar v. CC, Patna 4. After giving careful consideration to the issue involved I find that there is no concrete evidence on record as regards the foreign origin of the betelnuts. The Tribunal in the relied upon cases has observed that the betelnuts are grown in plenty in Orissa. The Revenue is required to first prove that the goods in que .....

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