TMI Blog2002 (1) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... same on payment of fine amounting to Rs. 1.00 lakh (Rupees one lakh). Further, different penalties have been imposed upon the appellants. 2. As per the facts on record, the truck in question was intercepted by the Preventive Officers on 7-10-2000 and was found to be loaded with betel nuts. Samples of the said betel nuts were got examined from the local traders who opined that although the betel nuts looked like Assamese Chitti Supari having been coloured to give them an indigenous look they are of foreign origin. When the said betel nuts were dipped in the water for some time, they look like betel nuts of third country origin as per the Revenue. Accordingly, the Officers seized the betel nuts in question along with the seizure of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, samples of betel nuts were sent to Spices Board, Cochin, who submitted that they did not have facilities to analyse the betel nuts sample. Central Plantation Crops Research Institute (Indian Council of Agricultural Research), Kerala, was also approached to find out the country of origin of the betel nuts. But, vide their letter dated 28-12-2000, they submitted that it was not possible to ascertain the country of origin by physical and biochemical examination. 7. During the course of further investigations, Shri Jai Kishan Das, Proprietor of M/s. Vijay Kr. Prahlad Rai admitted that all the 301 bags of betel nuts were consigned to his firm, but denied that the same were of foreign origin. 8. Based upon the above facts, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there. Betel nuts were kept there in a godown. He also stated that as per the statements of the representatives of M/s. Laxmi Trading Company and of M/s. Piyush Agency, betel nuts in question were Rotha Katari Supari and were coloured. They have not been able to give any satisfactory answer as to why the betel nuts in question were coloured. He has also strongly relied upon the opinion of the local traders and has doubted the certificates given by the Assistant Marketing Inspector, Howly and that of Commercial Tax Officers, Basirhat and Dalkola, on the ground that they have been issued after a long gap after actual crossing. 12. We find that the betel nut is a non-notified item under the provisions of Section 123 of the Customs Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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