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TMI Blog2018 (3) TMI 1844X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Act, 1962. Nevertheless, the claim of the appellant requires to be tested against the documentary evidence furnished by them and the gap between purported import of the goods and the purchase thereof cast doubts on the linkage between the two. Furthermore, it is questionable that the owners of the goods could have procured betel nuts on credit without knowing the suppliers before hand or h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. ORDER The applicants have filed this appeal against order-in-original No. CCP/NER/04/2017, dated 29th March, 2017 of Commissioner of Customs (Preventive), North Eastern Region, Shillong. 2. Shri Manik Ranjan Paul is in appeal against the confiscation and consequent imposition of redemption fine as well as imposition of penalty under Section 112 of Customs Act, 1962, while Shri Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smuggled. According to Learned Counsel, the seized goods were in a domestic movement and the seizure was effected without any reasonable ground, that the goods are not notified under Section 123 and hence requires the authorities to establish that these are smuggled and that the betel nuts had been purchased locally from a trader under cover of valid documents. 4. Learned Authorised Representa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision cited by Learned Counsel as that pertains to procurement from local farmers whereas the instant goods, admittedly are of Myanmarese origin and claimed to be legally imported. There is no doubt that the impugned goods are not covered by Section 123 of Customs Act, 1962. Nevertheless, the claim of the appellant requires to be tested against the documentary evidence furnished by them and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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