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TMI Blog2020 (2) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... ow from the report of such institution. The Revenue could not prove that the goods were smuggled or produce any corroborative evidence in support of their case. Appeal dismissed - decided against Revenue. - Customs Appeal No. 76574 of 2019 - Final Order No. 75038/2020 - Dated:- 8-1-2020 - HON BLE SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) Shri Poulami Sikdar, Advocate for the Appellant (s) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e consignment to the Marketing Inspector Hailakandi, Assam. Examination of Bank Statements of the consignor revealed that an amount of ₹ 15,00,000/- on 27.07.2017 and ₹ 7,26,000/- on 11.09.2017 were credited to the account of Manjurul Haque Laskar through RTGS from M/s Raj Laxmi Agency, the consignee. Records submitted by the consignee corroborated with the current account statement of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... failed to establish that the goods are smuggled goods. He has also observed that the representative samples were not drawn properly. He has relied upon the identical case of Maa Karni Traders Vs. Commissioner of Customs, Patna reported in 2005 (187) ELT 385 (Tri.-Kol.). He has also relied upon some other cases. He has also ordered that the betel nuts may be released for the purpose other than for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntire reliance is upon the basis of ARDF Certificate which have held the goods to be of foreign origin. However, there is no opinion in the said certificate that the goods in question were smuggled. According to the well-established law, the onus to prove that the goods were smuggled lies heavily upon the Revenue. There is no evidence to that effect. As such we find no infirmity in the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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