9911796707
TMI Blog2014 (5) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods, beyond doubt - The Revenue in the present case apart from relying upon so called expert opinion as regards the foreign origin of the goods have not produced any evidence to establish the smuggled nature of the goods - It is not the case of the Revenue that betel nuts of foreign origin are not legally imported into India and the same are not available in the open market - As such, in the absence of any evidence to show that betel nuts in question were actually smuggled, the confiscation of the same cannot be upheld. Act of Cheating - Fake documents – Unverified documents - Non-maintenace of accounts - Held That:- Assessees have produced the Challan form ‘M’ issued by Assam State Agriculture Marketing Board showing the purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unit of Shri Krishna Das. The said consignment was booked through railway lease holder M/s. Shree Global Cargo where Shri Krishna Das is also one of the partner. The consignee of the goods was shown as one M/s. Ganapati Traders. 3. A sample of betel nut was drawn and an expert opinion of one Shri Anand Aggrawal of M/s. Wazirganj Ward Upbhogata Sahakari Samiti Ltd. was obtained. As per the opinion of Shri Anand Agarwal, betel nuts were split and coloured to camouflage their origin, but out of his experience he opined that betel nuts were not of Indian or Nepali origin and same appeared to be of Indonesian, Mayanmarese or Bangladeshi origin. On reasonable belief that same were smuggled, DRI officers seized the 86 bags of betel nuts totale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... floaded and were subsequently seized and confiscated. As per the appellants, the balance 199 bags, though were of the same consignment were examined by the DRI at the Delhi Railway station arrived at Delhi in the same train and nothing objectionable were found and handed over to the authorised representative of the M;/s. Keon Trading Company. In any case, and in any view of the matter, it is seen that foreign origin of betel nut stand established by the Revenue on the basis of so called expert opinion of Shri Anand Agarwal . The said person has given his opinion about the foreign origin of the goods on the basis of visual examination of the betel nuts. However, no final opinion as regards the country of origin has been given by him. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... note that the betel nuts are neither notified under Chapter IV of the Customs Act nor under section 123 of the Act. As such, the onus to prove that the same have been smuggled lies very heavily upon the Revenue and is required to be discharged by producing sufficient positive and tangible evidence. The Revenue in the present case apart from relying upon so called expert opinion as regards the foreign origin of the goods have not produced any evidence to establish the smuggled nature of the goods. It is not the case of the Revenue that betel nuts of foreign origin are not legally imported into India and the same are not available in the open market. As such, in the absence of any evidence to show that betel nuts in question were actually smu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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