2019 (6) TMI 1547

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....ustoms<br>Ms. Archana Wadhwa, Member (J) and Shri Anil G. Shakkarwar, Member (T) Shri Sandeep Kumar Singh, Authorized Representative, for the Appellant. Shri S.A. Khan, Consultant, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeals. As all the appeals arise from the ....

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....Cardamom was purchased from local farmers and purchase ledger account showing the purchase of the same were also produced. The transporter in his statement dated 9-2-2017 stated that the consignment was brought to his Silliguri office by the proprietor Smt. Pinki Agarwal. 3.&emsp;However, the Customs Authorities initiated proceedings against the appellant for confiscation of the said goods on t....

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....ned before us. 5.&emsp;Admittedly, large Cardamom is not a notified item in terms of Section 123 of the Customs Act. As such, the onus to prove that the same have been smuggled lies upon the Revenue and is required to be discharged by production of sufficient and positive evidence. Merely based upon the trade opinion indicating the goods to be a foreign origin is not sufficient especially when ....