2018 (2) TMI 1197

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....rder loaded with Cut Betel-Nuts and one Travera vehicle escorting the same along with six persons in the vehicle. The Police Officer on 09.06.2011 handed over the detained goods and the persons to the Customs Officers. Thereafter, Smt. Sahana Khatun claimed the ownership of the seized Betel-Nuts by submitting Purchase Bills. The Customs Officers made a thorough investigation and recorded statement of various persons. A Show Cause Notice dated 25.11.2011 was issued proposing confiscation of the seized Betel Nuts and vehicles and to impose penalties on various Noticees. The Adjudicating authority confiscated the seized Betel Nuts and imposed redemption fine of Rs. 6 Lacs and also confiscated seized vehicle Truck and Travera and imposed redemp....

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....holly on the basis of assumption and presumption. There is no evidence that the goods were illegally imported. In any event, it is submitted that non-appearance in response to the Summons would not amount to smuggled nature of the goods. Therefore, the confiscation of the goods and the imposition of penalty cannot be sustained. The Learned Counsel referred to the Case Laws. 5. The Learned A.R. for the Revenue reiterates the findings of the lower authorities. It is submitted that verification of the documents from Sales Tax authority revealed that it was not genuine. The Dealers were fake and fictitious and non-existing. Shri Rajesh Gupta who was escorting goods by Travera vehicle stated that he was willingly connected to the smuggling ac....

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....s firm but same were found not genuine, on enquiry. 13. One of the contention of the Appellant No. 1 is that the goods are not notified and department has not proved the goods as smuggled or of third country origin. I, however, agree with the Ld. Adjudicator s finding that there are circumstantial evidence i.e. the cut betel nuts were not fresh as compared to those grown in West Bengal and as per the invoice & transport receipt which were produced later on, the seized goods were consigned for Araria but the place of interception & recovery was Balua Bazar, kaliaganj & Palasi which arenot on route from Cooch Behar / Alipurdwar to Araria. Also one Vimal Kumar Agarwal (Notice No. 3) the owner of Seemanchal Picture Place from were the ....