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TMI Blog2017 (12) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... gled in India. Further, there is no export or trade information from any knowledgeable person to indicate that the category or quality of the seized betel nuts are not found in India. Local movement of Betel Nuts and violation of any local laws regarding custody and movements of such goods cannot be made the basis for confiscation under Customs Act, 1962. Reliance placed in the case of Muruli Sandik, Jay Jayram Yadav, Jagarnath Yadav Versus Commissioner of Customs (Preventive) , Shillong [2016 (9) TMI 275 - CESTAT KOLKATA]. Appeal allowed - decided in favor of appellant. - Customs Appeal Nos. C/75050,75051,75052/2017 - Order No. F/O 78332-334/2017 - Dated:- 1-12-2017 - Satish Chandra, President And Shri V. Padmanabhan, Member (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod. As per the statement of the driver of the vehicles, the goods were loaded from a certain godown of M/s.Meghalaya Ispat Ltd. but enquiries at the premises revealed that the godown was given on rent to one Shri OM Prakash Gupta who was not traceable. 3. After conclusion of investigation, the Department issued show cause notice and vide the impugned order, confiscated the betel nuts found in the two trucks by taking the view that the goods found on the trucks were of foreign origin, in the light of the prevailing trend of smuggling of betel nuts of foreign origin and in view of the fact that there was no supporting documents letter,invoice, challans import documents etc. In respect of the seized goods, it was held that the goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order. He submitted that in the absence of any documentary support and the recent trend of smuggling of betel nuts of foreign origin by customers, the seized goods are liable for confiscation. 8. We have heard both sides and perused the record. The Customs officers intercepted two trucks which were found to carry dry betel nuts but the drivers of the vehicles were not in possession of any documents explaining the origin of the goods as well as indicating the destination. As per the statement of the drivers, the goods are claimed to have been loaded from a godown but the owner of the godown could not be traced. As per the Govt. of Meghalaya, Office of the Supdt. of Taxes. No Objection Certificate is necessary for transportation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 877-75879/2016 dated-18/08/2016 in which the Tribunal observed that : 4. The core issue to be decided in the present appeals is whether the impugned goods were of foreign origin and were smuggled. It is seen that betel nuts are not notified under Section 123 of the Customs Act, 1962. Consequently, the onus to prove that the goods are of foreign origin and are smuggled is squarely on Revenue and this onus cannot be discharged merely on the basis of suspicion. Neither in show cause notice nor in adjudication order any evidence has been produced as to from where the goods have been smuggled and what is the origin thereof. It is seen that Shri Maqsood Alam has confirmed that the goods were sent by him to M/s. RK Enterprises, who has also c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , an opinion based on visual examination of betel-nuts cannot be accorded a legal force to sustain the allegation of smuggling as has been held by various judicial pronouncements. In the case of CC (Preventive) v. Dugarmal Mohata [2006 (200) E.L.T. 522 (Cal.)], the Kolkata High Court held that trade opinion cannot form the basis or foundation to establish the fact that seized betel nuts were either of smuggled character or were of foreign origin and smuggled into India from Nepal. In the case of CC (Preventive) v. Raj Kumar Jaiswal [2006 (204) E.L.T. 561 (Cal.)], the Kolkata High Court observed that if Revenue is unable to disclose even name of foreign country where goods are allegedly manufactured and at same time, is unable to produce any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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