TaxTMI 
TaxTMI 
2012 (9) TMI 607
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....alued of Rs.60,000/-. The officers obtained a trade opinion on 5.9.09 which revealed that the seized betel nut were of foreign origin. Further, inasmuch as nobody claimed the ownership of the said betel nuts, a show cause notice was issued to the whomsoever it may concern proposing to confiscate the seized betel nuts and to impose penalty. 2. Subsequently, a letter dated 21.12.09 was addressed by the appellant to the Assistant Commissioner owning the said 15 bags of supari. It was also submitted that the same is a produce of West Bengal and were duly assessed by market commodity. In response to the said letter, the appellants were summoned to appear before the Superintendent on 8.2.2010. Accordingly, Shri Banshi Lal, proprietor of M....
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....e the documentary evidence of ownership of the appellant. He also observed that scrutiny of money receipt produced by the appellant reveals that money was received from M/s. Sonali Traders and not from N.K. Saha. This shows that the goods were purchased by M/s. Sonali Traders and not by Shri N.K. Saha. Perusal of form XXXVIII of UP Commercial Tax relating to M/s. Sonali Traders reveals that the goods were sent on commission basis by Shri N K. Saha. As such, he concluded that goods were purchased by Shri N.K. Saha and money receipt was in the name of Sonali Traders. As such, he held that in view of the above description tax invoice number and self declaration number does not lend any support to the appellant to substantiate their claim of ow....
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.... also reflects upon the name of the consignee as N.K. Saha, of M/s. Sonali Traders. The said declaration also reveal that full address of the consignor and consignee. In view of the foregoing, I am fully convinced that owner of supari is M/s. Sonali Trader especially when no other person has come forward to claim the ownership of the goods. 9. As regards the confiscation of Betul nuts, we find that Revenue s case is solely on the basis of trade opinion given by one Shri Deepak Kumar of M/s. Om Tambul Bhandar. Qualification of Shri Deepak Kumar nowhere stands discussed in the impugned orders. Whether the said Shri Deepak Kumar of M/s. Om Tambul Bhandar., G.T. Road, Mughalsaria was expert in deciding the origin of betul nuts of the ap....