TaxTMI 
TaxTMI 
2005 (4) TMI 382
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.... for the Respondent. [Order]. - Heard Shri K.K. Bhattacharya, ld. Consultant for the appellants and Shri J.R. Madhiam, ld. JDR for the Revenue. 2. Shri Bhattacharya submits that M/s. Maa Karni Traders is a registered trader of Kamakhyaguri, North Bengal. They are engaged in dealing and processing of dry betelnuts. On 7-5-2002, they sent 137 bags of "Chikni Supari" (processed sl....
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....proved by corroborating evidence. There is no proof of the same that betelnuts were of foreign origin and entered into India illegally. There was no scientific test that the processed betelnuts to be in a glass of water and as the colour changed, they held those to be of foreign origin which is not scientific test. This test was not enough to establish that the betelnuts were of foreign origin. He....
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....ere smuggled from out-side India. The burden was on the Revenue to prove of smuggled nature of the betelnuts which was not discharged by the Revenue. He, therefore, submits that the confiscation of the betelnuts and the truck are contrary to Rule and the appeals may kindly be allowed. 3. Ld. DR, Shri Madhiam supports the impugned order. 4. After hearing both sides, I find that the ....
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....e goods were of foreign origin and the goods entered into India illegally. No Chemical Test was conducted by the Department. The betelnuts are grown in Brahmputra Valley region and its neighbouring countries, i.e. Burma, Thailand and China. The Revenue could not able to establish that the seized betelnuts were of foreign origin or smuggled. They could not able to produce any documents relating to ....