9911796707
TMI Blog2017 (11) TMI 1789X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The facts of the case in brief are that on 20-9-2013, the Preventive Officers of Sagauli Customs intercepted a truck loaded with Cut Betel Nuts. Shri Vivek Singh, by statement dated 15-10-2013, claimed the ownership of the vehicle and disowned the Cut Betel Nuts. Shri Bijay Kr. Singh submitted an application on 22-12-2013 for provisional release of the Betel Nuts. It is stated that he was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umar under Section 112(b) of the Customs Act, 1962. 2. Heard both sides and perused the appeal records. 3. The Ld. Counsel appearing on behalf of the appellants submitted that mere running away of the driver at the time of interception of the conveyance would not tantamount that the goods are of smuggled nature. It is also submitted that Betel Nuts is a non-notified item and the onus l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terial. No verification was conducted. On perusal of the impugned order, I find that the case of the Revenue is that, that seized goods were coming from Rascaul side and going to Kotwa, whereas the appellant claimed that it was purchased in Patna. In my considered view, the goods cannot be seized and confiscated merely depending on transport route without verification of the documents. Hence, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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