2017 (11) TMI 1789

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..... purchase documents. It has also particularly produced the Custom’s auction documents in respect of the purchase of the seized material. No verification was conducted. The case of the Revenue is that, that seized goods were coming from Rascaul side and going to Kotwa, whereas the appellant claimed that it was purchased in Patna - the goods cannot be seized and confiscated merely depending on tra .....

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..... s stated that he was transporting the Betel Nuts to Kotwa for sale. Shri Bijay Kr. Singh in his statement dated 5-2-2014, claimed the ownership of the seized goods which is purchased from M/s. Shree Sai Systems, Patna under proper bills. Shri Vinay Kumar in his statement dated 11-2-2014 stated that he had purchased the Betel Nuts under customs auction by auction cum-tender dated 17-6-2013 and sold .....

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..... n-notified item and the onus lies on the department to prove that the goods are of smuggled nature. The Ld. Counsel relied upon the following decisions :- (a) Sufal Dutta v. Commissioner of Customs (Prev.), W.B., Kolkata - 2003 (161) E.L.T. 639 (Tri.-Kolkata). (b) Sunderlal v. Commissioner of Customs (Prev.), Patna - 2004 (165) E.L.T. 250 (Tri.-Kolkata). (c) New Banik Metal St .....

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