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TMI Blog2017 (2) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 112(b) of the Customs Act, 1962. Shri Ganesh Mishra, Prop. of M/s.Salasar Transport Co., Siliguri filed CWJC No.3784 of 2013 before Hon'ble High Court of Patna praying to quash the seizure. The Hon'ble High Court of Patna ordered for provisional release of the seized goods vide order dated 04.03.2013. In compliance to the Hon'ble High Court's order, the adjudicating authority issued order for provisional release of the seized goods on 03.12.2013 (modified by order dated 16.12.2013). After completion of investigation Show Cause Notice dated 31.07.2013 was issued to the respondents proposing to confiscate the betel nuts along with truck and to impose penalty under Section 112(a) or, as the case may be, 112(b) of the Customs Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e seized goods to have been illegally imported from Nepal into India. This is purely on assumptions. 3. Heard both sides and on perusal of the appeal records, I find that the lower 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emark clearly indicate that there was no such person in the given address and it raises doubt about the genuineness of the alleged statements of traders recorded under Section 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 ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue has failed to prove or establish that seized betel nuts were of foreign origin and smuggled into India, and consequently, failed to, discharge the burden of proof or onus 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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