TaxTMI 
TaxTMI 
2017 (5) TMI 863
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....r the Respondent ORDER Per Shri P. K. Choudhary 1. Heard both sides and perused the appeal records. 2. The Adjudicating Authority confiscated the seized Betel Nuts and imposed Redemption Fine of Rs. 4,50,000/- and also confiscated the vehicle and imposed Redemption Fine of Rs. 2,40,000/- and penalties imposed on the respondents herein amongst others. By the impugned order, the Commissioner (Ap....
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....nable. 11. I find that the said impugned order is contradictory in nature as at Para 5.01 of the Adjudication Order, Ld. Adjudicator has found that there is no evidence on record to suggest that the consignment in question had been smuggled from Nepal. The relevant para is reproduced again as The show cause notice alleges that the consignment of seized betel nuts was actually brought into India ....
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.... from Assam and paid the 1% local cess. I find that, on the contrary Department have not adduced even a single evidence to prove the illicit nature of the goods. Ld. Adjudicator has gone on circumstantial evidences which can not be called circumstantial. 13. I find that most important fact is that goods are not notified under Section 123 of Customs Act and burden of proof is on the department to....