2020 (12) TMI 536

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....ent for the Respondent : Shri B K Jain, AR ORDER The present appeal lies against the orders passed by the authorities below vide which the betel nuts seized by the officers stand provisionally released to the appellants on the condition of furnishing of bond and cash security of 25% of the seized value. 2. After hearing the learned advocate Shri A P Mathur, appearing for the appellant and Shri ....

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....e appellant was enhanced from Rupees Thirty-two lakh approximately to Rupees Fifty-nine lakh. He also demanded bank guarantee /cash security of 25% of the seized value. 4. Being aggrieved with the said order, the appellant filed an appeal before Commissioner (Appeals) who upheld the order of the original Adjudicating Authority. Hence, the present appeal. 5. The appellants' contention is that bet....

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....ing through the impugned order, I agree with the learned advocate. The seizure of betel nuts has taken place only on a belief that the same appears to be of foreign origin. On being questioned, Shri Jain, learned Authorised Representative has agreed that there is no direct evidence of betel nuts being of foreign origin. In such a scenario, the allegation of the nuts being smuggled cannot, prima fa....