2000 (11) TMI 854

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.... vehicles and took the same to the Customs House. On search of the said two vehicles, 230 bags of Betel Nuts were found in one truck and 220 bags of Betel Nuts were found in the second truck. Trade opinion was taken from two firms of Varanasi in respect of Betel Nuts carried by Truck No. MP-20-G-5519, which was to the effect that Betel Nuts in question were of Burmese Origin. As per the appellants, no trade opinion was taken in respect of the Betel Nuts carried in the other truck. Statements of the driver and the khalasi of the trucks in question were recorded, which were to the effect that as per their knowledge, Betel Nuts were smuggled. Thereafter, on release, the driver retracted the statement by way of an affidavit before the Assistant....

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....ri V.K. Chaturvedi, learned SDR for the Revenue. 4. Shri Bhattacharjee, learned Consultant argued that in support of the charge of foreign origin and smuggled nature of the goods, the Revenue has relied upon the statements of the drivers of the trucks, trade opinion etc. He also submitted that the drivers' statements were only to the effect that as per their personal knowledge, the Betel Nuts in question were smuggled. This cannot take the place of evidence, being in the nature of hearsay deposition. 4.1. As regards trade opinion, he submitted that the Tribunal in a number of cases has held that opinion of shopkeepers cannot be considered to be expert's opinion so as to rely upon the same. It had also been contended that the....

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.... also there is nothing on record to reflect upon the foreign origin of the goods. It is also seen that in the above-referred judgment the Tribunal has observed that the betel nuts are grown in the North-East India. As such we fully agree with the submissions made by the ld. Advocate that the goods being of Indian origin and there being nothing on record to show their foreign origin, the confiscation of the same was bad in law. 8. We also note that the goods are not notified items under Section 123 of the Customs Act and as such the burden to prove that the same were smuggled lies heavily upon the department. In the instant case the Commissioner has only referred to the circumstances like absence of the driver at the time of intercep....