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TMI Blog2018 (11) TMI 1668X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicle in terms of Section 115(2) of the Customs Act - Section 123 of the Customs Act - HELD THAT:- Even if the betel nuts are held to be of foreign origin, the same can be confiscated only when it is proved that betel nuts has been illegally smuggled into the country. Revenue has not produced any evidence to show that the betel nuts in question were smuggled into India. The respondent had also b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue has filed the present appeal. We have heard learned AR Shri Sandeep Kumar Singh appearing for the Revenue. Nobody appeared for the respondent. 2. As per facts on record, the officers intercepted one truck on 17.02.2017, which was found to be loaded with Betel Nuts. On inquiry, the driver of the truck produced the tax invoices dated 14.02.2017 issued by the respondent in favour of Shree G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent for confiscation of betel nuts on the allegation that the same were of foreign origin and appeared to have been illegally smuggled into India. The notice also proposed the confiscation of vehicle in terms of Section 115(2) of the Customs Act. The said proceedings resulted into an order passed by the Original Adjudicating Authority confiscating the seized betel nuts as also confisca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the legal evidence. We also note that the reliance on the opinion of Arecanut Research & Development Foundation (ARDF), Manglore as regards the country of origin by the Original Adjudicating Authority was not proper inasmuch as the said organization in reply to an RTI query has stated that it is not possible to determine the place of origin of betel nuts through test in laboratory. As such we a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the foreign origin of the goods and their illegal smuggling into the country, we agree with the Appellate Authority that their confiscation is neither warranted nor justified. As such, we find no infirmity in the impugned order of the Commissioner (Appeals). Accordingly, Revenue's appeal is rejected. 6. Stay petition filed by the Revenue also gets disposed of. (Pronounced & Dictated in Court)< ..... X X X X Extracts X X X X X X X X Extracts X X X X
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