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TMI Blog2002 (7) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... the truck used for transportation of the betel nuts and belonging to M/s. Abhiyan Carriers Ltd., has also been confiscated under Section 115 (2) of the Customs Act, 1962 with an option to redeem the same on payment of fine of Rs. 50,000/-. Personal penalty of Rs. 20,000/- each has been imposed upon the said two appellants. Further personal penalty of Rs. 10,000/- has been imposed upon Shri Tiwari, General Manager of M/s. Abhiyan Carriers Ltd. 2. Shri P.K. Das, ld. Advocate appearing for the appellants submits that the entire case of the Revenue is based upon the fact that the betel nuts in question were of foreign origin and that the same were smuggled from Nepal into India. For holding the foreign origin character of the betel nuts, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of specific information and the same are concrete evidences that the seized betel nuts have been illegally imported into India from Nepal. The appellants contention is that such general information received by the Revenue Department cannot take the place of evidence for holding that the betel nuts in question are smuggled. 4. In support of this above submission, he places reliance upon the following decisions of the Tribunal :- (i) M/s. Laxmi Narayan Sharma Ors. v. Commr. of Customs, Patna 2002 (142) E.L.T. 74 (T) = 2002 (49) RLT 353 (CEGAT-Kol.); (ii) Cheddu Prasad Ors. v. Commr. of Customs (P), Patna 2002 (150) E.L.T. 687 (Tribunal) = 2002 (48) RLT 587 (CEGAT-Kol.); (iii) Dinanath Maurya Ors . v. CC, Lucknow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity has nowhere discussed that it is only the betel nuts of foreign origin which can be chemically treated and the betel nuts of Indian origin can not be chemically treated. As such, I find that the appellant succeeds on the first ground itself as regards the foreign origin nature of the betel nuts. 7. In any case, I find that there is no concrete evidence produced by the Revenue to show that the betel nuts have been smuggled from Nepal. The Commissioner has observed that there is general information about the importation of huge quantity of betel nuts from Nepal. However, such an information cannot be made the basis for holding the seized betel nuts as being smuggled in the absence of any other evidence. The other circumstancial evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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