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TMI Blog2015 (11) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Shri Arijit Chakraborty (Advocate) appeared on behalf of appellant Shri Nirmal Baid & Shri Navratan Jain whereas written submissions were received from Sanjib Kr. Deb & Shri S.N. Deb , Advocate . Shri Arijit Chakraborty on behalf of his clients argued that on 7/12/2007 morning officers of Customs with the help of BSF intercepted five trucks, bearing registration Nos. WB-73A 7789, WB-73/2544, AS-01AC//6672, DL-1GB2226 and WB-76/3416, near Raninagar BSF Camp, on the basis of one specific information that large number of carrier vehicles loaded with betel nuts imported into India from Nepal through unauthorised routs at Mechi River of Naxalbari Area for movement to Dhupguri & Falakata area of Jalpaiguri.That one of the drivers of vehicle No. WB-76/3416 fled and on checking the intercepted vehicles were found to be loaded with betel nuts.That the occupants of the vehicles could not produce any documents regarding licit acquisition /transportation of the said betel nuts. That the intercepted vehicles alongwith its nine occupants and betel nuts were brought to central godown of Siliguri Customs division at West Bengal State warehousing Corporation, Babupara, Siliguri, where two inde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived by the appellant from the investigation, to argue that appellant was existing at the given address. He also made the bench go through sales tax returns filed by the appellant with Vat authorities in Form-1 to argue that these returns have been acknowledged by the State Sales tax authorities on 27/1/2009. That the buyer of the seized betel nuts was M/s. Maa Shakti Co., Kolkata, who had Sales tax registration No.192714622003, have filed regular VAT returns as per acknowledged receipts available in their appeal memorandum. Learned Advocate further made the bench go through a certificate dated 13/7/2007 issued to M/s. Shree G.M. Enterprises, Proprietor Nirmal Baid for carrying out the business of General Merchant & commission agent in Betel Nut business. It is his case that when betel nut is purchased from a registered betel nut trader then 4% VAT is paid by such dealer and that such dealer from whom his client has purchased betel nuts were always available for verification. Learned Advocate strongly argued that his client was always existing at the given address and was the rightful owner of the 500 bags seized as the vehicle numbers are also mentioned in the Sales invoices iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argued and defended the order passed by the Adjudicating Authority. 5. Heard both sides and perused the case records. The main issue involved in these appeals is whether 500 bags of betel nuts seized from vehicle Nos. WB-73/2544, AS-011AC/6672 and DL/GB-2226 are of foreign origin and smuggled into India and whether Shri Nirmal Baid is the rightful claimant of these 500 bags. The entire case of the Revenue is solely based on the information received and the statements of occupants of the vehicles in which the seized betel nuts were being carried. From the case records it is observed that none of the occupants of the vehicle had the prior intimation that they have to go to the site for loading betel nuts of foreign origin. All of the occupants of the vehicles were contacted by a person, who later fled. None of the drivers and the khalasis of the vehicles ever stated that they have either transferred the seized betel nuts across the border from Nepal or have witnessed such transportation across the border. A perusal of the statements of these drivers/khalasis only convey that from the manner of loading betel nuts from tractors/tempos they thought that the same are of Nepal origin. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents of such traders recorded by Customs Officers under Section 108 of the Customs Act. Such statements of alleged traders cannot be regarded as voluntary and reliable statements. 26. Betel nuts are grown in abundance in the Districts of Jalpaiguri, and Coochbehar in West Bengal and in the entire States of Assam, Arunachal Pradesh, Meghalaya, Tripura, Manipur etc. i.e., the betel nuts are grown in abundance throughout the North Eastern States of India including the Districts of Jalpaiguri and Coochbehar of West Bengal, Dhupguri is a famous market and betel nuts are available in abundance in Dhupguri market. The respondent is a trader of betel nuts in Dhupguri and he purchases betel nuts from different suppliers either in cash or on credit and he again sends betel nuts to different customers of India in trucks receiving orders from them. Therefore, in the instant case the trade opinion cannot form the basis or foundation to establish that the seized betel nuts were smuggled into India from Nepal. In the inventory or seizure memo the addresses of the witnesses were not mentioned and it was also not mentioned over how many number of bags there was writing "Biratnagar, Nepal." No rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) on the ground that appellants have not maintained any records and have intentionally cheated fake documents to cover the consignment in question as there is doubts in dates of issuance of the said documents inasmuch as one document is issued on 9-9-2010 whereas the other form is issued on 16-9-2010. I find that the date of seizure was 23-9-2010 and as such both the M forms are prior to the date of seizure. Merely because the two different consignments of betel nut were purchased on two different dates, prior to the transportation of the same will not make such documents as fake. Accordingly, he has held that purchase documents have been created/procured to give colour of genuineness to their illegal act and to mislead the department. No verification of the said documents have been made by the department from the Assam State Agriculture Marketing Board. Admittedly, betel nuts do not carry any identification marks so as to relate the consignment to be document produced by the appellants. As such, in the absence of any inquiry made by the Revenue from the issuing authority, Assam State Agriculture Marketing Board, rejection of the same on the sole ground that appellants have not m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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