9911796707
TMI Blog2024 (5) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... same impugned order, therefore, all are disposed off by a common order. 2. The facts of the case are that the officers of DRI accompanied by BSF, intercepted five trucks near Dhaleswar, Cachar District, Assarn in the intervening night of 23rd and 24th September, 2017 on the intelligence that these trucks were carrying betel nut and black pepper of foreign ongin. On interrogation, the drivers of the truck produced GST inward permits issued by the Commissioner of Taxes, Govt. of Assam in respect of the said trucks. These unsigned GST papers were seen to be issued with M/s Amawii Enterprises, Champhai, Khhrawt, Mizoram as consignor and one Mr. Samim Uddin of Village Kunapara, PO. Umarpur, District Karimganz having GSTIN 18ACYPU9305N1ZD as con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the last 2 years; she came to know about the seizure of goods when Samin Uddin informed her, she stated that she has illegally imported the goods. In her statement which was recorded on 27.10.2017 and 28.10.2017, she inter-alia stated she is the actual owner of betel nuts and black pepper and made payment in cash. 2.3 On 27.10.2017, the officers of DRI searched the residential premises of the appellant i.e. Sh. Amit Jaiswal, and did not result in any recovery of incriminating documents/material. The statement of the appellant recorded on 27.11.2017, wherein he inter-alia stated that, he neither knew any Samim Uddin nor the mobile no. 9984411551 belongs to him. He has only one mobile no. 7652087988. Has further stated that he never pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity and the Adjudicating Authority imposed a penalty of Rs.40.00 lakhs on the Appellant No.(1) & (2) and Rs.10.00 lakhs on the Appellant No.(3). 2.7 Aggrieved from the said order, the appellants are before us. 3. The ld.Counsel for the appellants, submits that the entire case is based on the report of ARDF, Mangalore, alleging that the goods i.e. betel nuts and black peppers, are of foreign origin. It is the contention that the goods in question are neither restricted items nor notified items under Section 123 of the Customs Act, 1962. Therefore, onus lies on the Revenue to establish the alleged smuggled nature of the seized goods. He also submits that it is settled position of law that the Revenue is under obligation to establish the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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