TMI Blog2024 (3) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... s pertaining to procurement of the said betel nuts through proper channel. In that circumstances, we hold that the Revenue has failed to discharge their onus to prove that the goods impugned are a smuggled one or of foreign origin. As Revenue has failed to discharge their onus that the goods in question are a smuggled one, in these circumstances, the confiscation of the impugned goods is not sustainable in the eyes of law and therefore, confiscation of the impugned goods is set aside. As the goods are not liable for confiscation, consequently no penalty is imposable on the appellants. The impugned order set aside - appeal allowed. - HON BLE MR. ASHOK JINDAL , MEMBER ( JUDICIAL ) And HON BLE MR. K. ANPAZHAKAN , MEMBER ( TECHNICAL ) For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctured to legalize the smuggled goods to which they pleaded ignorance. 2. As it was not convenient to undertake thorough search of the goods and documents on the busy National Highway, the Customs officers requested the three drivers to bring their vehicles with the goods to Brahmaputra Apartments. Pathar Quary. Narengi, Guwahati to which they complied. At Brahmaputra Apartment the tarpaulin covers of the trucks were removed by the drivers in presence of two independent witnesses. The officers then proceeded to conduct a thorough search of the trucks in presence of the three drivers and the independent witnesses. The goods were unloaded from the trucks and on counting 288 bags of betel nuts were found from truck no. WB-23E-9867, 314 bags of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Case No. 08/CL/AMP/AS/GAU/2020-21 dated 06.10.2020. The total seizure value was Rs 2.67.12,910 (Rupees two crore, sixty-seven lakh, twelve thousand, nine hundred and ten) The seized goods and vehicles were handed over to Disposal Unit, Customs Division, Guwahati vide GRF No 25/2020-21 dated 20.10 2020 But due to paucity of space in the godown, the goods were kept in safe custody at Office of the Director. IWAI, Pandu, Guwahati communicated vide letter C.No. VIII (1016/CUS/AS/GAU/ SEIZ/2020-21 dated 06.10.2020 Copy of the inventory was handed over to each of the drivers. (Copy of Inventory is enclosed us Annexure-I and copy of the l'unchnama is enclusel us Annexure-2) 4. Samples of the seized goods, in duplicate, were drawn from each o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drivers but the same have been discarded by the Revenue without any evidence in support. In that circumstance, it is prayed that the impugned order be set aside. 6. On the other hand, the Ld. Authorized Representative for the Revenue supported the impugned order. 7. Heard the parties. 8. We find that it is a case of town seizure of betel nuts which is not a notified item under Section 123 of the Customs Act, 1962. Therefore, the onus to prove that the betel nuts are a smuggled one is on the Revenue. At the time of interception, the appellant has produced documents pertaining to procurement of the said betel nuts through proper channel. In that circumstances, we hold that the Revenue has failed to discharge their onus to prove that the good ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
