TaxTMI 
TaxTMI 
2020 (12) TMI 377
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....Rs. 34,00,000) and documents, under the reasonable belief that the same are liable for confiscation being smuggled from Myanmar. On completion of investigation, a Show Cause Notice dated 27.04.2018 was issued seeking confiscation of seized goods and imposing penalties on parties alleged to have been involved therein. The said Show Cause Notice was confirmed by the Commissioner of Customs (Preventive) Shillong vide order CCP/NER/10/2019 dated 06.06. 2019. Hence this appeal. 2. Learned Counsel for the appellants submits that considering the fact that issue involves live consignments of highly perishable goods (Betel nut), Tribunal has allowed early Hearing; as two other appellants Shri Bhima Varapu Venkata Krishna Reddy ( owner of Truck No. ....
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....the Appellant. Learned Counsel submits that the grounds of confiscation are frivolous as ARDF is a private body looking after the interest of Areca nut growers in South India, therefore, biased and motivated; Samples were not drawn in presence of the owner of the goods and as such violative of provisions of Section 144 of the Customs Act, 1962. 3.1. Commissioner (Appeals) in a recent judgement in the case of Md Monjurul Haque Laskar, Appeal No V-2(A) Cap/15/SH/2018, dated 27.03.019, held that ARDF is not an accredited laboratory to issue a certificate of origin; it was also held so by Hon'ble Patna High Court in the case of M/S Ayesha Exports vs The UOI & Others in Civil Writ Jurisdiction Case No.7589 of 2018; Hon'ble High Court of Madras ....
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....oreover, they are located in remote parts of Mizoram. He submits that commissioner himself accepted that ... Although Smt Laltanpuii submitted a number of purported purchase vouchesr of Betel nuts, she could not provide the detailed address and contact numbers of sellers and due to that investigation could not verify those vouchers...; He submits that Understandably, it's not the problem of the appellants if the department cannot verify the claim. It is for the department to prove the allegations. Quoting from Wikipedia, learned counsel avers that Mizoram is a land of rolling hills, valleys, rivers and lakes in Northeast India; as many as 21 major hill ranges or peaks of different heights run through the length and breadth of the state, wit....
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....the certificate issued by Arecanut Research and Development Foundation (ARDF), Mangalore and the fact that the owners could not establish the Indian origin of the arecanut. Regarding the allegation against Smt. Laltanpuli, it is averred in the OIO that although she submitted a number of purported purchase vouchers, she could not tell the detailed address or contact numbers of the sellers; purchaser issued the vouchers and not the sellers; the signatures of sellers appear to be forged; Smt laltanpuli has given contradictory statements and retracted them; Shri Shashi Chowdhury, who is alleged to have been involved in this case as a consignee, was a habitual offender and was involved in smuggling of arecanut seized in earlier cases; the driver....
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....accredited and hence, the report is not reliable. It was held by High Court of Patna 2020 (371) ELT 353 (Pat.) that in absence of any material to show ARDF Mangalore is accredited laboratory by competent authority under Act and Rules, it's report cannot have consequence of fastening of any legal liability and 'No legal liability can flow from report of such an institution', hence authorities not justified in again relying thereon to justify seizure in question. Tribunal, in the case of M/s Maa Gauri Traders 2019 (369) ELT 1024 (Tri - All), held that since betel nuts are also produced in India, in absence of any evidence that confiscated goods were illegally smuggled into India, same cannot be confiscated merely based on test report of an or....