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TMI Blog2019 (6) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Appeal dismissed - decided against Revenue. - Customs Misc. Application No.70177 of 2019 (Stay) & Customs Appeal No.70250 of 2019 - Final Order No. 71180-71184 / 2019 - Dated:- 20-6-2019 - (i) Customs Misc. Applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar Singh, learned Dy.Commr. (A.R.) for the Revenue. Nobody appeared for the Respondent. 3. As per facts on record, the Customs authorities intercepted a truck on 16 June 2017 carrying betel nuts from Dhupguri to Ghaziabad. On the basis of local trade opinion and the report of Arecanut Research and Development Foundation, Mangalore the officers entertained a view that the betel nuts were of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne through the case record. The appellants have contended that the impugned betel nuts were procured from local traders of Dhupguri. The driver of the intercepted vehicle also stated that the impugned betel nuts were loaded from godown of Dhupguri. However, the adjudicating authority has reached the conclusion that the impugned goods have been smuggled into India merely on the basis of local trade ..... X X X X Extracts X X X X X X X X Extracts X X X X
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