9911796707
TMI Blog2020 (12) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... on a belief that the same appears to be of foreign origin. On being questioned, Shri Jain, learned Authorised Representative has agreed that there is no direct evidence of betel nuts being of foreign origin. In such a scenario, the allegation of the nuts being smuggled cannot, prima facie, be upheld. There are umpteen number of cases laying down that inasmuch as the betel nuts are also indigenousl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Member(Judicial) Present for the Appellant : Shri A P Mathur, Advocate Present for the Respondent : Shri B K Jain, AR ORDER The present appeal lies against the orders passed by the authorities below vide which the betel nuts seized by the officers stand provisionally released to the appellants on the condition of furnishing of bond and cash security of 25% of the seized value. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seized betel nuts provisionally on furnishing of bond for the full value, which according to the appellant was enhanced from Rupees Thirty-two lakh approximately to Rupees Fifty-nine lakh. He also demanded bank guarantee /cash security of 25% of the seized value. 4. Being aggrieved with the said order, the appellant filed an appeal before Commissioner (Appeals) who upheld the order of the orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n issued to them. As such, they are entitled to release of the goods without any condition. 8. After going through the impugned order, I agree with the learned advocate. The seizure of betel nuts has taken place only on a belief that the same appears to be of foreign origin. On being questioned, Shri Jain, learned Authorised Representative has agreed that there is no direct evidence of betel nu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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