2003 (12) TMI 398

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....Respondent. [Order]. - The impugned order has been passed by the Commissioner in de novo proceedings, when the matters were earlier remanded two times to the Commissioner to examine the claims of the appellant as regards the betel nuts seized from the Railways and to decide upon the facts whether betel nuts were of foreign origin and of smuggled character and are liable to be confiscated or ....

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....bove I find that the Tribunal in a number of cases has held that the betel nuts are being grown in plenty in the North-East area of the country and in the absence of any expert's opinion as regards the foreign origin of the same, they cannot be held to be of a third country origin. In the present case, the Commissioner has only relied upon the opinion of the DRI, which itself was the seizing autho....

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.... of imagination take the place of legal evidence. In case of non-notified goods, it is for the Revenue to prove by production of positive evidence that the goods in question are smuggled item. As such, I held that there is nothing on record to establish the foreign origin and the smuggled character of the betel nuts. Accordingly the confiscation of the same is required to be set aside. I order acc....

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....e follow up documents to justify his claim but he could not produce receipt and consignee as quoted in Railway receipt/PW Bill. 5. I find that the Tribunal while remanding the matter for de novo adjudication has observed that the appellant has claimed that he was in the possession of the Railway Receipt on the basis of which he can claim the goods from the Railways. The provisions of Secti....