9911796707
TMI Blog2001 (5) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeals are being disposed of together inasmuch as the same arise out of the common order passed by the Commissioner of Customs, Patna. The Commissioner vide his impugned order has confiscated betelnuts on the ground of their being of smuggled origin and smuggled character. Apart from that the conveyance involved have also been confiscated with an option to the owners to redeem the same and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erts opinion. It has been further argued that both the consignors and consignees of seized goods are duly registered dealers and the transaction was covered by licit documents. Further the betel-nuts are non-notified items under the provision of Section 123 of the Customs Act, 1962 and the Revenue has not produced any evidence to discharge the onus placed upon them as regards the smuggled nature o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rwal Others v. CC, Patna (h) Order No. A 646/CAL/2000, dated 22-5-2000 [2001 (136) E.L.T. 338 (Tri.)] D.P. Agarwal v. CC (Appeals), Patna (i) Order No. A-281/Kol/2001, dated 3-5-2001 Shri Arbind Kumar v. CC, Patna 4. After giving careful consideration to the issue involved I find that there is no concrete evidence on record as regards the foreign origin of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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