2001 (5) TMI 698

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.... Shri V.K. Chaturvedi, SDR, for the Respondent. [Order]. - All the appeals are being disposed of together inasmuch as the same arise out of the common order passed by the Commissioner of Customs, Patna. The Commissioner vide his impugned order has confiscated betelnuts on the ground of their being of smuggled origin and smuggled character. Apart from that the conveyance involved have also ....

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....quated to the experts opinion. It has been further argued that both the consignors and consignees of seized goods are duly registered dealers and the transaction was covered by licit documents. Further the betel-nuts are non-notified items under the provision of Section 123 of the Customs Act, 1962 and the Revenue has not produced any evidence to discharge the onus placed upon them as regards the ....

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....A-54/CAL/2000, dated 21-1-2000           Shri Dwarika Pd. Agarwal v. CC, Patna (f)      Order No. 52/CAL/2000, dated 21-1-2000           Shri. Dwarka Pd. Agarwal v. CC, Patna (g)     Order Nos. A-1581-1587/CAL/2000, dated 21-9-2000    ....

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.... Mere trade opinion of some of the persons dealing in betelnuts cannot be held to be an expert opinion so as to conclusively prove that the betelnuts are of foreign origin. I also note that betelnuts are non-notified items and as such the onus to prove that the same are smuggled lies heavily upon the Revenue. There is no evidence in the present appeals showing discharge of such burden by the Reven....