TaxTMI 
TaxTMI 
2020 (2) TMI 967
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....ER SHRI P.K. CHOUDHARY: Being aggrieved with the order passed by the Learned Commissioner (Appeals), Revenue has filed the present appeal alongwith stay petition. As per facts on record, acting on intelligence, the Officers of DRI, Silchar accompanied by personnel of BSF Masimpur intercepted a truck bearing Regn. No. AS-01-DC-8598 loaded with 15825 kgs of betel nuts near Dhaleswar in the interven....
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....opment Foundation, Mangalore, the officers seized the betel nuts on the view that they were of foreign origin and illegally imported into India. The truck carrying the goods was also seized. 5. Proceedings were initiated against the respondents for confiscation of the goods on the allegations that the same were of smuggled nature. The notice also proposed confiscation of the truck as also imposit....
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....es who enforce the food laws. 7. Heard Shri S. Guha, (AR) for the Appellant and Smt. Poulami Sikdar, Advocate for the respondent. 8. It is observed that the Revenue's entire reliance is on the basis of ARDF Certificate. As it is reported that the ARDF is not an accredited Laboratory, no legal liability can flow from the report of such institution. The Revenue could not prove that the goods were ....