2013 (11) TMI 752

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....d that the Customs officers intercepted one truck loaded with betel nuts on 22-11-2010. Three persons were accompanying the said truck and on demand following papers were produced by the driver :- " - From D-X serial number 1197 dated 19-11-2010 (in which name of consignor M/s. Ayesha Exports, Kishanganj and consignee Gopaljee & Sons, Varanasi, seller invoice No. 376 and transporter consignment note no. 497 dated 19-11-10 was mentioned :, - Photocopy of Bill of Entry having serial number 2193 dated 18-11-2010 of LCS, Jogbani; - Lorry Challan No. 1088 dated 19-11-2010 issued by M/s. Prince Road Lines Company, Main Road Jogbani (in which destination of betel nuts shown from Kishanganj to Varanasi was mentioned, - Consignment Note Number 4....

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.... having issued the concerned transport documents handed over by the driver at the time of interception. Shri Amit Bhagat and Shri Munna Singh have stated to have arranged the impugned vehicle for the transporter. The buyer admitted that he purchased the impugned betel nuts from M/s. Ayesha Exports. All these are verified facts and have been corroborated by statements of each other recorded under Customs Act, 1962. All the documents like Form D-X, Bill of Entry dated 18-112010, Lorry Challan dated 19-11-2010, Consignment Note dated 19-11-10, Retail Invoice dated 19-11-10 etc. have been verified by the officers and from these documents it is manifest that the impugned goods were consigned from Kishanganj to Varanasi. It is observed that the d....

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.... that the case of department lacks substance and is legally unsustainable. It is not the case of the department that no import had taken place against the Bill of Entry No. 2193 dated 18-11-2010 and the same was fake. It is also not the case of the department that the entire consignment cleared under above Bill of Entry had gone elsewhere. No contravention under Customs Act has been established against the seized consignment so as to justify its confiscation." 6. I find that the betel nuts are non-notified items in which case, the onus to prove that the goods are smuggled lies heavily upon the Revenue and is required to be discharged by production of positive evidences. Tribunal in the case of Sultan Dharani reported as 2007 (220) E.L.T. 8....