9911796707
TMI Blog2016 (11) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 112 (a) of the Customs Act, 1962. A SCN dated 31.07.2013 was issued to the respondents proposing to confiscate the betel nuts along with the truck and to impose penalty under Section 112 (a) of the Customs Act, 1962. On adjudication, the adjudicating authority had confirmed the proposal in the SCN. On appeal by the respondents, the lower Appellate Authority had set aside the Order-in-Original on the ground that the Department could not prove the contraband or smuggled nature of the seized goods being notified under Section 123 of the Customs Act and that they have not discharged the responsibility to prove that the goods were illegally imported into India. The lower Appellate Authority had also held that the goods were seized o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... guri from Nepal. Before the Commissioner of Customs the respondent before us wanted to cross-examine the alleged trade experts namely, Ashok Sana, Bhabesh Ghosh, Nepal Ghosh and Gopal Sana. It appears from the order of the Commissioner of Customs (Preventive) that letters were sent to the said four persons whose statements were recorded under Section 108 of the Customs Act. It is evident that the said letters were not served and were returned back undelivered with postal remark that no such person in the given address and hence returned'. It is crystal clear that the said four persons whose statements were allegedly recorded by Customs Officers under Section 108 of the Customs Act did not appear before the Commissioner of Customs (Preve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... witnesses were not mentioned and it was also not mentioned over how many number of bags there was writing Biratnagar, Nepal. No reliance can be placed regarding inscription Biratnagar, Nepal, Transit to Calcutta to Nepal which were found on some of the seized bags of betel nuts as was alleged by the Revenue. Considering the entire situation, facts and circumstances we are of the view that possibility of making such inscription by officers of Customs cannot be ruled out as it appears that at the time of inventory such markings were not there on some bags of betel nuts. The trucks were intercepted at 03.00 hours of 14.7.99, whereas the seizure memo was prepared at 11.00 hours of 15-7-99. 27. As a non-notified item the burden was on the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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