2004 (7) TMI 482

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....Respondent. [Order]. - These two appeals arise out of the same impugned order. Hence, they are being disposed of by a common order. 2. Facts of the case in brief are that on specific information that some foreign origin betel-nuts have been brought from Varanasi. The officers of Customs Division Varanasi reached the railway station, Varanasi on 16th July, 2001 at about 16.15 hrs. and....

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....emsp;After enquiry, the show cause notice was issued to the appellants and the Additional Commissioner of Customs, Lucknow vide his order dated 6th June, 2002, confiscated the betel-nuts and imposed a penalty of Rs. 5,000/- each on Shri Baboo Banik and Shri Shankar Banik. They preferred the appeal before the Commissioner (Appeals), Allahabad. The Commissioner vide his order dated 9th March, 2004 r....

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....mr. of Customs, Patna. He further submits that in the present case the goods were booked by the appellants and the Revenue has failed to prove that the goods are of foreign origin. In these circumstances, the goods ought to have returned to the appellants. He, therefore, prays that the appeal may kindly be allowed and the betel-nuts may be returned to the appellants. 6. Ld. SDR, Shri Kar s....

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....i v. Commr. of Customs, Patna reported in 2003 (156) E.L.T. 131 (Tri. - Kol.). In the present case, there is no iota of evidence that the goods were of foreign origin. The Additional Commissioner as well as the Commissioner (Appeals) has relied upon the opinion of the local traders which is not sufficient to establish that the betel-nuts were of foreign origin. The betel-nuts are grown in Assam an....