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TMI Blog2003 (1) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... eem the same on payment of redemption fine of Rs. 3,00,000/- and with imposition of personal penalty of Rs. 50,000/-. 2. I have heard Shri K.P. Dey, ld. Adv. and Shri T.K. Kar, ld. SDR. 3. As per the facts on record one truck was intercepted by the officers of DRI and on search was found to carry 138 bags of betel nuts. The driver and khalasi of the truck in their statements submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax permit to him. 4. On the above facts show cause notices were issued to various persons proposing confiscation of the betel nuts as also imposition of penalties. 5. The appellant herein, during the course of adjudication proceedings before the Commissioner submitted that the betel nuts in question were of Indian origin and mere markings of some brands of Nepal on the betel nuts is no pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... betel nuts. Referring to the Tribunal's decision in the case of Laxmi Narayan Sharma - 2002 (142) E.L.T. 74 (Tribunal) = 2002 (49) RLT 353 (CEGAT-KOL) he submits that traders' opinion has been held as not sufficient to hold the betel nuts are of foreign origin. As regards the Nepalese markings on the same of the bags of betel nuts, he drew my attention to the Tribunal's decision in the case of Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner has mainly relied upon the local traders' opinion for arriving at the foreign origin character of the betel nuts. He has also remarked that there was Nepal marks on some of the bags of betel nuts. I find that both the above circumstances do not establish the foreign origin character of the betel nuts. The Tribunal in a number of cases (referred supra) has held that such trade opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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