2000 (11) TMI 842

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....order the authorities below have confiscated betel nuts with imposition of personal penalties upon the three appellants. 2. After hearing Shri K.P. Dey, ld. adv. and Shri V.K. Chaturvedi, ld. SDR, I find that the betel nuts have been confiscated on the ground that the same were of foreign origin and were smuggled items. The above findings has been arrived at on the basis that the betel nuts ....

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....ion against R.R. have been seized on the basis of presumptions and without any evidence. They have contended that betel nuts are grown abundantly in north-east India and the same being non-notified item under the provisions of Section 123 of the Customs Act, burden of proof is upon the Department, which has not been discharged by the Revenue. Reliance has been placed upon the Tribunal's decision i....