2020 (2) TMI 1210

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..... nature of goods - validity of report given by Arecanut Research Development Foundation, Mangalore, where it was held that the goods were of Burma origin cannot be relied upon inasmuch as under an RTI quarry, the Director of the said Arecanut Research Development Foundation, Mangalore has informed that it is not possible to determine the place of origin of betel nuts through a test in the lab. .....

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..... BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) APPEARANCE: Shri Anupam Kumar Tiwari, Authorized Representative for Appellant Shri Tanmay Sadh, Advocate for Respondent ARCHANA WADHWA The Revenue is in appeal against the order of Commissioner (Appeals) vide which he has set aside the confiscation of the betel nuts on the ground that there is nothing on record to show that the .....

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..... e onus is on the Department to prove that the same are smuggled. For the above proposition he has relied upon many decisions of the Tribunal which also stands upheld by Hon ble High Courts. 2. We find that the identical appeals of the Revenue were considered by the Tribunal in the case of :- (a) Commissioner of Customs (Prev.), Lucknow V/s M/s Bramhaputra Cargo Carriers Private Ltd. vide F .....

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