9911796707
TMI Blog2004 (6) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... peals), Patna, has admitted in his order that There can no second opinion that some quantity of betel nuts are being grown in Assam, Meghalaya in the nearby Guwahati area or Jalpaiguri etc... . It is admitted fact of the Revenue that the Betel nuts are being grown in Assam, Meghalaya or its adjoining area. The Revenue could not able to establish that the seized betel nuts were of foreign origin or smuggled. They could not able to produce any documents relating to smuggling activities. The whole order of the Commissioner (Appeals) based on mere suspicion, suspicion whatsoever strong may be, but it cannot take the place of proof. Similar view has been expressed by this Tribunal in the case of M/s. Ganesh Pd. Agarwal v. Commissioner of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Rs. 50,000/- on Shri Buta Singh, driver and Shri Prasanna Kumar Nayak, khalasi, each and a penalty of Rs. 1,00,000/- on Shri Baljinder Singh, owner of the truck. He further ordered to confiscate the truck bearing No. CG04-ZC-1413. Being aggrieved with this order, the appellants have been preferred these appeals. 2. We have heard Shri K.K. Bhattacharjee, ld. Consultant for the appellants and Shri J.R. Madhiam, ld. JDR for the Revenue and perused the record. 3. Brief facts of the case are that the officers of Directorate of Revenue Intelligence, Muzaffarpur, received a specific information on 15-11-2002 regarding transportation of contraband betel nuts of third country origin smuggled from Nepal on truck bearing Registration No. CG04ZC-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that the DRI agencies failed to substantiate its charge, there is no iota of evidence against the appellants. Mere surmises and conjecture cannot prove the charge. He submits that the goods were seized in truck at Namkumh when the same was moving from West Bench to Maharashtra. Betel nuts were seized on more suspicion of foreign origin. All documents pertaining to the local traders, the betel nuts were purchased from the local traders at West Bengal. No incriminating evidence has been supplied by the DRI Officers. Even Chemical examination of the Betel Nuts revealed that there are growing in Brahmaputra Valley area and in its adjoining region. Betel nut is not an item covered by Section 123 or Chapter IV A of the Customs Act and, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sum of Rs. 30,000/- towards transportation of betel nuts to Nagpur. He was not well educated and loaded the betel nuts of foreign origin on the truck due to ignorance and lure of money. It is clear from the above statement that the driver, Shri Buta Singh had no personal knowledge. He has simply shown his ignorance. The Khalasi of the truck, Shri Deepak Kumar had no personal knowledge also and there is no other evidence to connect the betel nuts with foreign origin. The seized betel nuts were examined by the Central Plantation Crops Research Institute, Research Centre, Kahikuchi, Guwahati which reported that the seized betel nuts were the product of Brahmputra Valley region and its neighbouring countries i.e. Burma, Thailand, China. It is c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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