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TMI Blog2017 (2) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... aterial of evidence that the impugned goods are of smuggled nature. There is no dispute that the goods in question are non-notified items. It is well settled that the non-notified goods cannot be seized merely on assumption or presumption - appeal dismissed - decided against Revenue. - C/75801-75802/15 - FO/A/75097-75098/2017 - Dated:- 13-2-2017 - Shri P. K. Choudhary, Member (Judicial) Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e name has figured in several cases of betel nuts booked by Customs, DRI and also the documents produced by him in support of his claim also reflected that these betel nuts were seized by the Police in two different cases. He further submitted that Shri Pankaj Kr. Sharma prevailed over Shri Nathuni Prasad Gupta and made him deviate from his earlier statement wherein he denied any knowledge about t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below:- However, I find that the show cause notice has not brought any circumstances of the evidence indicating that the said goods were brought from Nepal. Even no statement mentions that the goods were smuggled from Nepal. The only fact on records is that the goods were recovered from beneath the Pual (Paddy Straw) in the Kahlian/Treshing field and no one was found in the field wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial evidences suggesting that the goods are smuggled in nature must be available. I do not find strong circumstantial evidence to prove that the goods are smuggled from Nepal. 5. I find that the Revenue in their grounds of appeal mentioned that the place of seizure is Bhakurahar village very near to the Indo-Nepal border and hence it is very easy to smuggle the said goods into India. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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