2017 (2) TMI 819

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.... Per Shri P. K. Choudhary Briefly stated the facts of the case are that on 03.10.2013, the officers of Gopalgunj Customs, intercepted a truck near Piprakothi loaded with Betel Nuts which were seized under section 110 of the Customs Act, 1962. Shri Naval Rai, driver of the truck in his statement dated 04.10.2013, stated that he was driving the vehicle and the owner was Shri Pankaj Kumar Sharm....

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....initiated on the basis of the uncorroborative statement of Shri Naval Rai. He relied upon various case laws. 4. The ld.A.R. appearing on behalf of the Revenue, reiterated the findings of the lower authorities. He particularly drew the attention of the Bench to the relevant portion of the statement of Shri Naval Rai as reproduced in the Adjudication order. 5. I find from the impugned order th....

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....uthority as the same was not submitted during investigation/adjudication. The case of Sundarlal v. Commissioner of Customs(Prev.), Patna [2004 (165) ELT 250 (Tri.-Kol)] held that in respect of confiscation of Betel Nuts, the burden is on Revenue to prove the smuggled nature of goods and circumstantial evidence relied upon by the department not to take place of legal evidence. It is observed that B....