TMI Blog2016 (12) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Company, the main notice, did not support the statement made by the noticee respondent Shri Kamal Kumar Surana. The concerned trading license was also found lapsed - The Hon’ble Supreme Court in the Collector of Customs, Madras and Ors. vs. D.Bhoormull [1974 (4) TMI 33 - SUPREME COURT OF INDIA] also holds that there can be circumstances where direct evidences indicating the smuggling of the goods may not be available but there could be several circumstances of determinative character leading to the conclusion that the seized articles are smuggled goods - Appeal allowed by way of remand. - C/126/2009, C/580-588/2009 - FO/A/76331-40/16 - Dated:- 16-12-2016 - Dr. Satish Chandra, President And Shri Ashok K. Arya, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iating either the foreign/third country origin of the seized betel nuts or their smuggled character. Being aggrieved, the Revenue has filed the present appeal. 3. The Revenue has been represented by Shri S.K.Naskar, AC(AR) and Respondents have been represented by Shri B.N.Chattopadhyay, Consultant. 4. Ld. AR based on the memorandum of appeal inter alia submits as under: (i) The trade opinion is constructed upon as valid and legitimate substantial evidence as there could not other means technical or scientific in respect of edible goods like betel nuts (Supari) except by way of trade opinion only for ascertaining their country of origin. (ii) The trade opinion of M/s. Sheohar Sahkari Upbhokta Bhandar, Patna has not been cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uggling is not committed in the manner to leave the footprints of such activities in the form of marks and evidences for future convenience of law enforcement authorities, who are to investigate such criminal activities. However, whatever are the facts and circumstances in case of criminal activities like smuggling, the Investigating Personnel have to painstakingly unearth the evidences and proofs to prove the happening of such criminal activities, even when the persons involved in such clandestine activity of smuggling make efforts for obliterating the accompanied evidences. 7. It is observed that the Adjudicating Authority has failed to appreciate that there were blatant discrepancies in respect of dates as well as days in the purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble but there could be several circumstances of determinative character leading to the conclusion that the seized articles are smuggled goods. 8. In the light of above discussions and by keeping in mind the ratio laid down by the Hon ble Supreme Court (Supra), we remand the case to the Commissioner of Customs, Patna for denovo adjudication in the light of above discussions but after providing an opportunity of hearing to the noticee respondents. The case is too old so it is expected that it will be completed within a period of four months from the date of receipt of this order. 9. In the result, the appeal filed by the Revenue is allowed by way of remand. (Pronounced in the open court on 16.12.2016) - - TaxTMI - TMITax - Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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