2001 (8) TMI 1080

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....Order]. -  All the four appeals are being taken up together as they arise out of the impugned Order of the Commissioner of Customs (P), Patna. 2. On 22-5-99, a truck was intercepted by the Customs staff. The said truck was found to be carrying betel nuts. On demand, the driver of the truck produced delivery challans along with the other relevant transport documents. The Officers entert....

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....ellants, I find that the adjudicating authority has proceeded to hold the betel nuts of foreign origin only on the basis of the trade opinion. The Tribunal in a number of cases has held that such trade opinion cannot be made the basis for conclusively holding the betel nuts to be of foreign origin. These betel nuts are non-notified items under the provisions of Section 123 of the Customs Act, 1962....