TaxTMI 
TaxTMI 
2021 (11) TMI 343
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....g on 26.10.2021 on the suspicion that they were of foreign origin. During investigation, the Appellants produced GST Invoices, Lorry receipts, E-Way Bills and other documents to assert that the goods were indeed of domestic origin. Not satisfied with the documents which were provided, DRI seized the consignment along with the truck and issued a Show Cause Notice since none of the occupant (driver/helper of the truck) produced any documents in support of the legal importation of the recovered Betel Nuts. The Show Cause Notice was adjudicated by the Additional Commissioner of Customs, who held as follows :- "i) I order for absolute confiscation of the seized Betel Nuts having total weight of 19.50 M.T. as detailed in the Inventory of....
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....ission and commission as discussed hereinabove. vi) I impose a penalty of Rs. 4,00,000/- (Four Lakhs Rupees) only on Shri Gulshan Ahmed Barbhuiya, S/o Shri Fakar Uddin Barbhuyia, Proprietor - M/s. Gulshan Traders, Vill: Purbokitterbond-II, P.O. amala, P.S. Lala, Dist : Hailakandi, Assam-788164 under Section 112(a) and 112 (b) of the said Act for his acts of omission and commission as discussed hereinabove. vii) I impose a penalty of Rs. 4,00,000/-(Four Lakhs Rupees) only on Zakir Hussain Laskar, S/o Sri Azir Uddin Laskar, Lala Road, Opposite to Shifa Hospital and Research Centre, Ward No.4, Hailakandi, Assam-788151 under Section 112(a) and 112(b) of the said Act for his acts of omission and commission as discussed hereinab....
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....t of redemption fine and penalty as mentioned at Sl.No.(iii) and (viii) above." 2. Being aggrieved, the Appellant appealed to the First Appellate Authority, who passed order rejecting the Appeal. Hence the Appellants are in Appeal before the Tribunal. 3. Heard both sides and perused the Appeal records. 4. I find that the goods were undisputedly seized within India. The ground for seizure and subsequent confiscation is that the owners/occupants were not able to prove the licit import of Betel Nuts which DRI suspected to be of foreign origin. The GST Invoice, E-Way Bills etc. produced by the Appellant were found to be not satisfactory. In respect of some goods, the Customs Act, 1962 reverses the burden of proof and makes it the respo....
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....ized Betel Nuts were not smuggled even if they were of foreign origin. It is for the Revenue to establish that the goods, in question, were smuggled. Smuggling is defined in Section 2(39), which reads as follows:- SECTION 2. Definitions.- In this Act, unless the context otherwise requires. .................................... ............................................. (39) "smuggling", in relation to any goods, means any act or omission which will render such goods liable to confiscation under section 111 or section 113; "Imported goods" and "importer" are defined in Section 2(25) and 2(26) as follows:- (25) "imported goods" means any goods brought into India from a place outsid....