TaxTMI 
TaxTMI 
2018 (3) TMI 1844
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....(T) Ms. Paulami Sikdar and Shri N. Dasgupta, Advocates, for the Appellant. Shri S. Guha, AC (AR), for the Respondent. ORDER The applicants have filed this appeal against order-in-original No. CCP/NER/04/2017, dated 29th March, 2017 of Commissioner of Customs (Preventive), North Eastern Region, Shillong. 2. Shri Manik Ranjan Paul is in appeal against the confiscation and consequent imposi....
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....besides imposing penalty as the onus have been shifted to the customs authorities to show that the goods were smuggled. According to Learned Counsel, the seized goods were in a domestic movement and the seizure was effected without any reasonable ground, that the goods are not notified under Section 123 and hence requires the authorities to establish that these are smuggled and that the betel nuts....
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....8334/2017, dated 1st December, 2017.] 5. Having heard both sides, we are unable to accept the relevance of the decision cited by Learned Counsel as that pertains to procurement from local farmers whereas the instant goods, admittedly are of Myanmarese origin and claimed to be legally imported. There is no doubt that the impugned goods are not covered by Section 123 of Customs Act, 1962. Neve....