2017 (9) TMI 1501

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..... ion collected through sources - it is well settled that the onus lies with the department to establish that the goods are of foreign origin in respect of non-notified goods. The claim of the department that the respondent failed to produce the evidence of procurement of goods is fallacious and cannot be accepted - appeal dismissed - decided against Revenue. - C/101/12 - FO/A/75935/2017 - Date .....

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..... t he purchased the Betel Nuts from M/s.Ganga Trading Co., Naxalbari under the Tax Invoice No.1 dated 26.06.2007. The goods were seized by the Customs officers. A Show Cause Notice dated 25.08.2008 was issued proposing confiscation of the goods and to impose penalties. The Adjudicating Authority confiscated the goods and the truck and imposed redemption fine and also imposed penalties on the respon .....

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..... uments which was discarded by the Adjudicating Authority on the basis of information of the sources. I am unable to accept the findings of the Adjudicating Authority for the reason that the goods are non-notified items under the Customs Act. Further, the respondent produced the documents in support of their contention that the goods are of Indian origin and the seizure and confiscation of the good .....

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