2014 (10) TMI 592

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....y origin has been smuggled into India from Nepal through off-routes and the same has been loaded in rear compartment of Up Brahmaputra Mail. Accordingly the officers on 25.09.2005 searched the said compartment in presence of the railway officers and recovered 30 bags of betel nuts (splitted) of third country origin packed in double gunny bags. On the trade enquiry the impugned goods appeared to be of foreign origin and therefore the same were seized under the reasonable belief that they are liable for confiscation. A show cause notice was therefore issued proposing for confiscation of the said goods and imposition of penalty on the Appellants namely Shri Gopal Saha and Shri Gopinath Chaurasia. The show cause notice was adjudicated by the Ad....

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....dated 23.09.2005 and Form 'M' and Form 'K' dated 23.09.2005 evidencing that the betel nuts were obtained from Darang District Regulated Market Committee and that the payment was made to the consignor Shri Gopal Saha by the Bank Draft No.911460 DATED 14.01.2006 for Rs. 90,000/-. It is submitted that Shri Chourasia is not habitual in smuggling of third country origin betel nuts inasmuch as the show cause notice proceedings initiated against them were dropped by the decision of the CESTAT Principal Bench New Delhi in the case of Arti Enterprises vs. CC, Allahabad reported in 2010 (07) LCX 0082. Ld.Advocate submitted that the betel nuts were not tested in this case and copy of the trade opinion was not made available to them. He further submitt....

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....2005, but Shri Gopinath Chaurasia, Prop. of M/s.Arti Enterprises and the consignee of the said goods submitted photocopy of the few bills after a period of about four months i.e. on 23.09.2005. He submitted that the payment in this case was made on 14.01.2006 i.e. much after the seizure. No purchase documents has also been produced in this case and therefore it is clear that the subsequent bills and the proof of payment furnished were only the after-thought. He further stated that no purchase documents could be produced indicating that the goods were purchased in India. As regards Panchnama it mentions that some of the gunny packings indicated third country origin of the impugned betel nuts. Ld. Commissioner(Appeals) has observed that the f....