2017 (10) TMI 1550

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..... d that the goods were identified as Split Betel Nuts and the invoice indicates Dry Betel Nuts . The Betel Nuts is a non-notified item under Section 123 of the Customs Act, 1962. It is well-settled that burden of proof lies with the department to establish smuggled nature of goods - In the present case, the goods were seized from the Chhapra Railway Station. The appellant produced the purcha .....

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..... . Golden Agrovet, Barpeta Road, Assam, by the appellant and booked by train No. 19710 from Kamakhya to Chhapra. The adjudicating authority confiscated the seized Betel Nuts alleging Nepali origin and imposed redemption fine of ₹ 48,000/- and a penalty of ₹ 5,000/-. By the impugned order, the Commissioner (Appeals) upheld the adjudication order. 2. Heard both sides and perused the ap .....

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