TMI Blog2016 (11) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the decision of the case of Commr. of Customs (Preventive) Vs. Dungarmal Mohata [2006 (5) TMI 92 - HIGH COURT AT CALCUTTA] where it was held that when at the time of inventory if the markings of the names of the foreign countries are not found, then the Revenue had failed to establish a case that the betel nuts are of foreign origin and smuggled into India. The allegation of findings of the presence of the Third Country Origin Mark is not found in the panchanama and also in the SCN or in the Order-in-Original. The Department has failed to establish that the said goods are of foreign origin - impugned order warrants no interference - appeals dismissed - decided against appellant-Department. - Cus. Appeal No.76388-76392/14 - FO/7615 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Appellate Authority had rightly set aside the Order-in-Original as the betel nut imported by the respondents herein is a non-notified item and as such, the burden of proof is on the appellant-department to substantiate the allegation of illegal import with evidences. I find that there is no evidence to show that the goods are of foreign origin and had been imported illegally. The Hon'ble High Court of Calcutta in the case of Commr. of Customs (Preventive) Vs. Dungarmal Mohata reported in 2006 (200) ELT 522 (Cal.) , held that when at the time of inventory if the markings of the names of the foreign countries are not found, then the Revenue had failed to establish a case that the betel nuts are of foreign origin and smuggled into In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 108 of the Customs Act. When the very existence of the alleged businessmen or traders of betel nuts are in question no reliance can be placed on the alleged statements 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 ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was on Customs Authorities. 28. After going through the order of the learned Tribunal we find no illegality in the said order. The learned Tribunal rightly came to the decision that the words Biratnagar, Nepal, Transit to Calcutta to Nepal were written subsequently and those writings was not there at the time of inventory and at the time of preparation of seizure memo. Moreover, if the goods were imported from Nepal the writing Biratnagaf, Nepal would not have been in Hindi as was found on some of the seized bags. The revenue in the present case failed to establish the smuggled character of the goods and failed to establish that the betel nuts were of foreign origin. The Tribunal rightly came to the decision that statement of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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