9911796707
TMI Blog2024 (3) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of the case are as under: - 1. Specific information was received on 05.10 2020 to the effect that a huge consignment of dry betel nuts (areca nuts) of foreign origin was loaded from godowns located in and around Kalain area in three trucks bearing registration numbers NL-01L-4656, AS- 25CC-7737 & WB-23E-9867 and that the said trucks which have left Kalain area in the evening hours on 03.10.2020 are expected to cross Khanapara area in the intervening night of 05.10.2020/06 10.2020. Acting on the specific information, the Customs officers of Anti-Smuggling Unit, Customs Division, Guwahati immediately rushed to 9 Mile area on NH-37. Khanapara, Assam and in course of surveillance intercepted all the three trucks under information. On prel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l nuts i.e. total of 72.160 kgs of betel nuts (areca nuts) were recovered from the three trucks. 3. The Customs officers informed Shri Tofun Halder (driver of truck WB-23E-9867). Shri Sattar Ali (driver of truck NL-01L-4656) and Shri Shajahan Ali (driver of truck AS- 25CC-7737) that since the Customs officers had specific information that the dry betel nuts that were being transported by them have been illegally imported into India from Myanmar through the Indo-Myanmar border at Mizoram and therefore the betel nuts are liable for seizure The Customs officers also informed the three drivers that since their vehicles were being used for transportation of the contraband betel nuts, the vehicles are liable to be seized. The Customs officers e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lleged that the betel nuts seized during the course of investigation were of Myanmar origin and that the appellants had failed to show documents of import for the same. In these circumstances, the impugned betel nuts were liable for confiscation and penalties were required to be imposed on the appellants. Accordingly, proceedings were initiated against the appellants. 3. Initially goods were allowed for provisional release, thereafter adjudication took place. After adjudication, the goods were held liable for confiscation and could have been redeemed on payment of redemption fine; penalties on all the appellants were also imposed. Aggrieved from the said order, the appellants are before us. 4. The Ld. Counsel appearing on behalf of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09.12.2020. Wherein this Tribunal observed as under: - "12. In view of the above, we find the betel nut being non notified goods, burden to prove the fact of smuggling lies on the department and the same has not been discharged, the report of ADRF, Mangalore cannot be relied upon. On the issue of goods being held to be unfit for human consumption, we hold that as the goods are neither imported nor proved to be smuggled, no action by Customs is warranted. In view of the above discussions, seizure of impugned betel nut is not justified and needs to be set aside Therefore, nothing survives in the case and appeal is liable to be allowed. We allow the same with consequential relief, if any, as per law". 10. As Revenue has failed to discharg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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