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TMI Blog2019 (9) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... am Prakash Kapoor in the grounds of appeal. On perusal of record, there is no evidence produced by Revenue to establish as to through which route the good were smuggled into India - appeal dismissed - decided against Revenue. - Customs Stay Application No.70105 of 2019 In Customs Appeal No.70126 of 2019 - MISC. ORDER NO. 70155/2019 AND FINAL ORDER NO. 71081/2019 - Dated:- 4-6-2019 - SHRI ANIL G. SHAKKARWAR, HON BLE MEMBER(TECHNICAL) Shri Gyanendra Kumar Tripathi (Dy. Commr.) (A.R.) for the Revenue Shri A.P. Mathur (Advocate) for the Respondent ORDER SHRI ANIL G. SHAKKARWAR : Heard on Misc. Application filed by Revenue praying for stay of opera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ash Kapoor, Driver of the vehicle AS-01/FC-4083 carrying the impugned goods in his statement dated 15.04.2017 recorded under section 108 of the Customs Act, 1962 has stated that Shri Vikash Giri got the impugned betel nuts loaded in the subject vehicle through godown of Shri Bhanwar Lal and asked him to deliver the same to M/s.Harshit Enterprises, Lucknow and that the impugned betel nuts were smuggled from north-east border of India, and stored in Dhupguri and loaded in his truck. He has further submitted that the statement is a clear admission of foreign origin of impugned betel nuts. 5. Shri A.P.Mathur, learned Advocate appearing on behalf of the respondent has submitted that original authority in paragraph No.C 8.1 to 8.3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962 and therefore onus is on Revenue to prove that impugned goods were not properly imported into India. He has further held that no such evidence was produced by Revenue and therefore the said Order-in-Original dated 14.08.2018 was not sustainable. I note that to prove that the goods were of smuggled nature Revenue has relied upon statement of Shri Ram Prakash Kapoor in the grounds of appeal. However, the said admission by Shri Ram Prakash Kapoor in his statement dated 15.04.2017 was disowned by himself and in reply to show cause notice he has stated that the goods were of Indian origin. Further, after hearing both sides and on perusal of record I did not find any evidence produced by Revenue to establish as to through which route the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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