TMI Blog2015 (5) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... suspicion. Neither in Show Cause Notice nor in adjudication order any evidence has been produced as to from where the goods have been smuggled and what is the origin thereof. It is seen that Shri Maqsood Alam has confirmed that the goods were sent by him to M/s. RK Enterprises, who has also confirmed having placed the order therefor. M/s. Bahubali Attractions Pvt. Ltd. has accepted having supplied the goods to Shri Maqsood Alam and has also claimed along with the evidence of cash memos that they had bought almost 46 tons of betel nuts under various cash memos (on payment including VAT) from two cooperative societies, which in turn had bought the goods from NCCF and the cooperative societies have mentioned the invoice numbers of NCCF under w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: R K Singh: These appeals have been filed against Order-in-Original dated 30.11.2009 in terms of which (i) 14,609 kgs. of betel nuts valued at ₹ 13,46,400/- was confiscated, (ii) truck No.UP 78 BT-0484 valued at ₹ 10 lakhs was confiscated and ordered to be released on redemption fine of ₹ 2 lakhs and (iii) penalties on the following persons of amount mentioned against each of them were imposed:- (i) Shri Maqsood Alam Rs.1,00,000/- (ii) Shri Javed Ahmad Rs.1,00,000/- (iii) Shri Ratan Kumar Agarwal Rs.1,00,000/- (iv) Shri S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia Ltd. (NCCF), Siliguri under Invoice No.058, dated 29.03.2008. M/s. Bahubali Attractions Pvt. Ltd. duly confirmed that they had supplied betel nuts out of the quantity purchased by them from the said two cooperatives to M/s. J. Maqsood Co., who in turn confirmed to have sold them to M/s. RK Enterprises. The Customs authorities found some discrepancies in Form No.31 and also found some bags having the label Triveni Calcutta In transit to Nepal . During enquiry, NCCF representative stated that they never sell in uniform packages while the impugned goods were found to be in uniform package of 80 kgs of each. The cooperative stores in Kolkata from which M/s. Bahubali Attractions Pvt. Ltd. claimed to have purchased the goods as well as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods are of foreign original and are smuggled is squarely on Revenue and this onus cannot be discharged merely on the basis of suspicion. Neither in Show Cause Notice nor in adjudication order any evidence has been produced as to from where the goods have been smuggled and what is the origin thereof. It is seen that Shri Maqsood Alam has confirmed that the goods were sent by him to M/s. RK Enterprises, who has also confirmed having placed the order therefor. M/s. Bahubali Attractions Pvt. Ltd. has accepted having supplied the goods to Shri Maqsood Alam and has also claimed along with the evidence of cash memos that they had bought almost 46 tons of betel nuts under various cash memos (on payment including VAT) from two cooperative soci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e basis or foundation to establish the fact that seized betel nuts were either of smuggled character or were of foreign origin and smuggled into India from Nepal. In the case of CC (Preventive) Vs. Raj Kumar Jaiswal [2006 (204) ELT 561 (Cal)], the Kolkata High Court observed that if Revenue is unable to disclose even name of foreign country where goods are allegedly manufactured and at same time, is unable to produce anybody who actually smuggled any part of goods from Bangladesh and in the report on result of chemical examination there is no indication as to foreign origin, Tribunal committed no illegality in setting aside order of confiscation and penalty. In the case of CC (Preventive), Mumbai Vs. Aakash Enterprises [2006 (205) ELT 23 (B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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