2017 (9) TMI 1501

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....raborty & Shri Hasmukh Kundalia, Advocates for the Respondent ORDER Per: Shri P.K. Choudhary Briefly stated the facts of the case are that on 28.02.2008, at about 17.00 hrs., the Customs officers stopped one vehicle loaded with Betel Nuts at N.H. 31 near Bidhan Nagar. The driver of the truck could not produce any documents for the transportation of the goods. The respondent herein made a ....

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..... 2. Heard both sides and perused the appeal records. 3. The ld.Counsel at the time of hearing produced the copy of the Road Challan, Money Receipt issued by the Regulated Market Committee and credit memo of M/s.B.N. Traders. On perusal of the above documents it appears that the goods are of Indian origin. It is seen from the impugned order that the department is of the view that the respond....

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....o establish that the goods are of foreign origin in respect of non-notified goods. Therefore, the claim of the department that the respondent failed to produce the evidence of procurement of goods is fallacious and cannot be accepted. Furthermore, the attempt of the investigating officer to shift the burden of proof on the respondent by such manner cannot be accepted. The ld.Counsels drew the atte....