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TMI Blog2021 (10) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... ion under Section 111(b) and 111(d) of the said Act - HELD THAT:- The Division Bench of the Tribunal recorded the finding that the confiscated betel nut is non-notified goods and therefore, burden to prove the fact of smuggling lies on the department and same has not been discharged. In this regard, the department relied upon the certificate issued by the Arecanut Research and Development Foundat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would not be in the interest of justice to direct the petitioner to pay the custom's duty. There are no error in the findings given by the Tribunal - appeal dismissed. - Cus. Appl. No. 1 of 2021 - - - Dated:- 28-10-2021 - Ranjit More, C.J. and H.S. Thangkhiew, J. Dr. N. Mozika, Sr. Advocate with Ms. K. Warjri, Advocate, for the Appellant. Ms. P. Sikdar and Shri N. Dasgupta, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Act. The appellants, thereafter, gave show cause notice to the respondent for the purpose of proceedings under the Customs Act. 3. The Commissioner of Customs (Preventive), after hearing the respondent, by his order dated 6-6-2019, confiscated the vehicles and the said bags of betel nuts under Section 111(b) and (d) of the Customs Act and also imposed penalty of Rs. 10,00,000/- (Ten) La ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said Institution is not accredited and hence the report was not relied on. The Tribunal in this regard relied on the decision of the Patna High Court reported in 2020 (371) E.L.T. 353 (Patna). 5. After hearing the Learned Counsel appearing for the respective parties and after going through the impugned judgment and order, we find no error in the findings given by the Tribunal. The said findin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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