2000 (5) TMI 750

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..... of betel nut belonging to the appellant have been confiscated absolutely and personal penalty of Rs. 50,000/- has been imposed. 2. After hearing Shri A. Sinha, ld. Consultant and Shri R.K. Roy. ld JDR, I find that the betel nut is a non-notified items under the provision of Section 123. As such the onus to prove that the same are smuggled lies heavily upon the department. Apart from this fact th .....

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