TaxTMI 
TaxTMI 
2002 (1) TMI 837
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.... the appeals are being disposed of by a common order inasmuch as they arise out of the same impugned order of the Commissioner of Customs, Patna, vide which he has confiscated 459 bags of betel-nuts with an option to the appellants M/s. Kamakheya Trading Co. to redeem the 341 bags on payment of a fine of Rs. 6.00 lakh (Rupees six lakh) and another option to M/s. Radha Kishan Ramesh Kumar to redeem....
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....ubmits that the betel-nuts have been confiscated on the alleged findings that the same are of foreign origin and of smuggled nature. He submits that for arriving at the foreign origin character of the betel-nuts, the adjudicating authority has relied upon the trade opinion and upon the fact that on washing, the brown colour on the suparis washed away. He submits that the Tribunal in a number of ca....
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.... was not justified. He also submits that the Tribunal in an earlier cases, has observed that betel-nuts are grown in abundance in the Eastern Region of the country. The goods in question were of Assamese origin and there is no evidence to the contrary. 4. After hearing the learned JDR, I find that the adjudicating authority has gone by certain circumstantial evidences like trade opinion, rel....