TaxTMI 
TaxTMI 
2008 (9) TMI 608
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....dvocate, for the Respondent. [Order]. - Various quantity of betel nuts were seized by the officers of the Directorate of Revenue Intelligence under a reasonable belief that same were smuggled into India. Proceedings for its confiscation were initiated and the Deputy Commissioner confiscated the betel nuts and inflicted personal penalty upon the owners thereof. Owners appeals before the Commi....
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.... appellate authority was justified in reversing the said order. (b) Whether the finding arrived at by the Tribunal is perverse in the sense that without adhering to the material evidence it has arrived at such a finding. 3. Identical questions of law have been drawn in other cases also. 4. Tribunal as directed drew the statement of case and forwarded the ....
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....e of foreign country. The contention that betel nuts of foreign origin are little bigger than what is available in the country itself will not lead to the conclusion that it is of foreign origin. In our opinion, in absence of significant and apparent difference between the betel nuts available in this country and of foreign origin it shall be difficult to come to a definite finding that betel nuts....
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....ts directed to be confiscated cannot be said with certainty to be of foreign origin. 9. Accordingly our answer to substantial question no. (a) formulated is in affirmative and it is held that in the facts and circumstances of the case the Tribunal was justified in reversing the order of original and the appellate authority. 10. In view of aforesaid, the answer to second question No....