TaxTMI 
TaxTMI 
2016 (9) TMI 1165
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....2. Brief facts of the case are that the Officers of Customs(Prev.), Shillong seized inter alia 28030 kgs. of dry betel nuts on 13.03.2016 in truck No.AS01FC/1861 and AS01BC-5099 being transported towards Lumding. The drivers of the said trucks produced invoices of M/s.Radha Raman Traders, Silchar in favour of M/s.Eragon Infrastructure, Hoogly and were also covered by documents in Form M issued by Marketing Inspector, Cachar District Regulated Market Committee. On 07.04.2016 Appellant Shri Kubolay Paul, Proprietor of M/s.Radha Raman Traders, Silchar filed an application claiming ownership and provisional release of the seized goods. Investigation also drew samples of the seized betel nuts and got it tested from Food Analyst, Guwa....
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....made by Hon'ble High Court of Meghalaya under Order dated 09.08.2016 and the Appeal itself is taken up for disposal. 4. Shri Nihar Dasgupta (Advocate) appearing on behalf of the Appellant submitted that the betel nuts under seizure are goods of Indian origin and there is no evidence/indication that the same are of foreign origin. That Appellant is a college going student and his father Shri Kartick Paul looks after the entire work of his proprietorship concern. That on 22.06.2016 and 07.07.2016 Shri Kartick Paul appeared before the investigating agency and subscribed a statement on the strength of authority letter issued by the Appellant. That the statement of Appellant s father was recorded, therefore, Appellant has complied with the due ....
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...., Appellant relied upon the judgement dated 26.09.2014 of Hon'ble High Court of Meghalaya in the case of Shri Kajal Roy, Silchar vs. Commissioner of Customs(Prev.), Shillong where under similar circumstances provisional release of betel nuts was allowed by executing a bond with one solvent surety of 25% of the value of seized goods. It was strongly argued by the ld.Advocate that betel nuts seized are perishable in nature and now can be supplied to dye manufacturers only. 5. Shri S.K.Naskar, AC(AR) appearing on behalf of the Revenue argued that Appellant was not co-operative during the course of investigation and has not come forward for giving his statement till date during the investigation. That the test conducted by Food Analyst, Guwaha....
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....hibited or banned for importation into the country. 8. CBEC vide Circular No.22/2004-Cus dated 03.03.2004 has issued following directions to the field formations contained in Para 2 of the said Circular dated 03.03.2004, regarding provisional release:- "2. The matter has been examined by the Board. It may be mentioned that in case of classification disputes, by & large, option is given for provisional clearance/assessment, if the inquiries are going to take time. However, the Board desires that a disputed or offending consignment should also not be held up unless its import/clearance is totally prohibited or banned under any law for the time being in force [E.g. PFA, CITES, Weight & Measures Act, etc.] or where prosecution is contemplate....