9911796707
TMI Blog2019 (10) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... ersons are admitting that they have sold the betel nuts on credit to the appellant, how can that be denied has not been looked into. That apart, four persons have filed four affidavits in this Court admitting that they have sold the betel nuts to the appellant. If any person has to sell his product to anyone and admits to have sold even abruptly creating buyer, that cannot be questioned, this aspect of the case too has not been looked into by the learned Tribunal. The learned Tribunal has not appreciated the contentions nor there is any logical reason recorded for agreeing with the findings recorded in the order in original. Whether dry betel nuts could be preserved for more than one year or not, no finding to that effect has been record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ik Ranjan Paul (appellant herein). The drivers, on questioning, had divulged that they had brought those dry betel nuts from Mizoram. The Custom Officer believed that the betel nuts had been illegally smuggled, seized all four trucks along with the betel nuts. Investigation was carried out, finally order in original dated 29-03-2017 was passed by Commissioner of Customs (Preventive) NER, Shillong, in terms whereof four vehicles as seized were confiscated and were valued at ₹ 19,35,000 /-. Option was given to the respective owners of the said vehicles to pay a fine of ₹ 2,00,000/- each in lieu of confiscation under Section 115 (2) of the Customs Act, 1962. Penalty of ₹ 1,00,000/- was imposed on Shri. Bimalen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... englai Champhai, Mizoram-796321, (ii) M/s Khuangluaia Sons, Champhai, Mizoram, (iii) M/s J H family Enterprise (Lalduha) Champhai, Mizoram and (iv) M/s Thahleikhuaia Champhai, Mizoram. 4. The appellant had also produced in support of his case four credit memos issued by the said persons all dated 27-02-2016, the quantity of dry betel nut in the said memos are shown as 9000 kgs, 15000 kgs, 16500 kgs, 15000 kgs, in total 55500 kgs. In addition, he had produced seven bills of entry, duly signed by Inspector and Superintendent Land Customs Station, Zokhawthar. 5. In effect, the appellant has admitted that the betel nuts were of foreign origin i.e., were imported from M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmittedly, seized goods are of Myanmar origin, illegally imported. (ii) Betel nuts are not notified in terms of Section 123 of the Customs Act, 1962, the onus was on the Customs to prove that the seized goods were smuggled goods. (iii) The gap between purported import of goods and the purchase thereof cast doubts on the linkage between the two. It is questionable that the owner of the goods would have the procured betel nuts on credit without knowing the suppliers before hand. 8. The first question for consideration is as to whether the betel nuts seized were the same as were imported pursuant to seven bills of entry duly signed by the Inspector and Superintendent of Customs Land Station. The fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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