9911796707
TMI Blog2019 (10) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... of 1962. 2. Background of the case - On an information of the officer of the Customs Headquarter Preventive Unit, Shillong, four trucks bearing registration No. MZ-05-3857, MZ-05-3867, AS-11BC-9147 and AS-24C- 2275 carrying dry betel nuts (Supari) of various origin allegedly smuggled from Myanmar, were intercepted at Manderdisa District, P.S. Langting, North Cachar Hills, Assam on 05-03-2016. The truck drivers did not produce any documents except the road challans issued by M/s Paul Traders owned by Shri. Manik Ranjan Paul (appellant herein). The drivers, on questioning, had divulged that they had brought those dry betel nuts from Mizoram. The Custom Officer believed that the betel nuts had been illegally smuggled, seized all four trucks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri. Manik Ranjan Paul unsuccessful as the same have been dismissed on 23-03-2018. 3. We have heard the learned counsel for the parties. Admittedly, four trucks of betel nuts, two carrying whole betel nuts and two carrying spilt betel nuts were seized. The appellant has claimed to be the owner of the same, it is his case that he had purchased the betel nuts from four persons namely, (i) M/s Zothanmawii (Exporter & Importer), Venglai Champhai, Mizoram-796321, (ii) M/s Khuangluaia & Sons, Champhai, Mizoram, (iii) M/s J H family Enterprise (Lalduha) Champhai, Mizoram and (iv) M/s Thahleikhuaia Champhai, Mizoram. 4. The appellant had also produced in support of his case four credit memos issued by the said persons all dated 27-02-2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seized in the month of March, 2016. The investigation has also established that the consignments was fictitious and also observed that the goods were purchased on credit from a person apparently not known to the owner of the goods. Finally, after considering the whole record, learned Tribunal has concluded as under: (i) Admittedly, seized goods are of Myanmar origin, illegally imported. (ii) Betel nuts are not notified in terms of Section 123 of the Customs Act, 1962, the onus was on the Customs to prove that the seized goods were smuggled goods. (iii) The gap between purported import of goods and the purchase thereof cast doubts on the linkage between the two. It is questionable that the owner of the goods would have the procured bet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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