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2002 (1) TMI 837

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..... ppeals are being disposed of by a common order inasmuch as they arise out of the same impugned order of the Commissioner of Customs, Patna, vide which he has confiscated 459 bags of betel-nuts with an option to the appellants M/s. Kamakheya Trading Co. to redeem the 341 bags on payment of a fine of Rs. 6.00 lakh (Rupees six lakh) and another option to M/s. Radha Kishan Ramesh Kumar to redeem 118 b .....

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..... l Burman Rs. 1,000/- (Rs. one thousand) 2. Shri A. Sinha, Consultant for the appellants submits that the betel-nuts have been confiscated on the alleged findings that the same are of foreign origin and of smuggled nature. He submits that for arriving at the foreign origin character of the betel-nuts, the adjudicating authority has relied upon the trade opinion and upon the fact that .....

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..... on record. They are not found to be false by the adjudicating authority. As such, the confiscation was not justified. He also submits that the Tribunal in an earlier cases, has observed that betel-nuts are grown in abundance in the Eastern Region of the country. The goods in question were of Assamese origin and there is no evidence to the contrary. 4. After hearing the learned JDR, I find that .....

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..... re being no such evidence on record, the findings of the contraband nature of the goods are not sustainable. The same are accordingly set aside. 5. Inasmuch as the confiscation of the betel-nuts has been set aside, there is no warrant for confiscation of the vehicle or for imposition of personal penalties upon the various persons. Accordingly, I set aside the confiscation of the truck and the pe .....

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