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TMI Blog2003 (3) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... k with an option to the owner of the same to redeem it on payment of redemption fine of Rs. 2,00,000/-. In addition personal penalties have been imposed upon various persons, who are the owner of the goods, the owner of the truck, alleged accomplice in smuggling activities or the driver or khalasi etc.. 2. We have heard Shri B.N. Chattopadhyay, ld. consultant along with Shri K.P. Dey, ld. Advocate for the appellants and Shri A.K. Mondal, ld. SDR & Shri J.R. Madhiam, ld. JDR for the Revenue. 3. As per facts on record, the customs officers intercepted one truck on 14-1-2002, which was found to be carrying betel nuts. Transport challan dated 12-1-2002 issued by one M/s. Ranjan Supari Bhandar, Dhupguri, Jalpaiguri along with bilty w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue has relied upon the opinion of the local traders for arriving at the foreign origin nature of the betel nuts. The Tribunal in a number of cases has held that such opinion cannot take the place of legal evidence and could not establish foreign origin of the betel nuts. He relies upon the Tribunal's decision in the case of Dinanath Mouriya-2001 (131) E.L.T. 201 (T), Ramnath Saha - 2000 (115) E.L.T. 182, Ganesh Prasad Agarwal - 2001 (128) E.L.T. 519. He further submits that the Revenue has also tried to establish the foreign origin of the betel nuts in question by sending the samples to Central Plantation Crops Research Institute. The said institute vide its letter dated 22-7-2002 has opined as under :- The representative samples ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he samples of nuts supplied may be fallen under the category upper Brahmaputra valley and its neighbouring countries. Under the circumstances, it may be appropriated to trace the exact place of origin of the not samples by investigating other relevant circumstantial conditions and evidences prevalent at the time of seizing of the commodity. Shri Chattopadhyay submits that a reading of the above paragraph clearly shows that the betel nuts grown in the various districts of Assam bear the resemblence with the betel nuts grown in the adjoining area of neighbouring countries. As such submits the ld. Advocate that there being no conclusive proof of the foreign origin of the goods, seizure and confiscation of the same was not justified. 7.&emsp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly he has not opined about the firm and final opinion as regards the foreign origin of the betel nuts. Inasmuch as the foreign origin of the betel nuts has not been established, confiscation of the same that they are smuggled from the neighboring countries cannot be upheld. The Tribunal in the precedent decisions has observed that betel nuts are grown in plenty in the north-east area of the country and the above letter of the Central Plantation Crops Research Institute has also established that such betel nuts carry close resemblence with the betel nuts of the adjoining border area. As such in the absence of any other proof, foreign origin nature of the betel nuts has not been established. We also note that the driver and the khalas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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