TMI Blog2018 (11) TMI 1947X X X X Extracts X X X X X X X X Extracts X X X X ..... ve - HELD THAT:- It is noted that the reliance on the opinion of Arecanut Research Development Foundation (ARDF), Mangalore as regards the country of origin by the Original Adjudicating Authority was not proper inasmuch as the said organization in reply to an RTI query has stated that it is not possible to determine the place of origin of betel nuts through test in laboratory - even if the bete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR) For the Respondent Absent, ORDER PER: ARCHANA WADHWA Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. We have heard learned AR Shri Sandeep Kumar Singh appearing for the Revenue. Nobody appeared for the respondent. 2. As per facts on record, the officers intercepted one truck on 09.02.2017, which was found to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, which reported the same to same to be of Indonesian origin. 4. On the above basis proceedings were initiated against the respondent for confiscation of betel nuts on the allegation that the same were of foreign origin and appeared to have been illegally smuggled into India. The notice also proposed the confiscation of vehicle in terms of Section 115(2) of the Customs Act. The said procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a V/s CC Patna, reported at 2006 (196) ELT 215 (Tri.-Kokatat) has held that the local trade opinion cannot take the place of the legal evidence. We also note that the reliance on the opinion of Arecanut Research Development Foundation (ARDF), Manglore as regards the country of origin by the Original Adjudicating Authority was not proper inasmuch as the said organization in reply to an RTI que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... production of betel nuts in West Bengal, Assam and North Eastern State. In the absence of any positive evidence to establish the foreign origin of the goods and their illegal smuggling into the country, we agree with the Appellate Authority that their confiscation is neither warranted nor justified. As such, we find no infirmity in the impugned order of the Commissioner (Appeals). Accordingly, Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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