2022 (7) TMI 248

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....thorized Representative for the Respondent (s) ORDER Facts of the case in brief are that on 17.03.2020, 46 Assam Rifles personnel intercepted two trucks No.AS-11-DC-1411 and the AS-11-AC-6857 carrying 310 bags of dry betel nuts at Kawlbem, Mizoram and handed over to the Customs authorities, Champai. Drivers of the vehicles could not produce any documents at the time of seizure. Driver of tru....

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....s were provisionally released on Security Deposit of Rs.13,05,767.00, Bank guarantee for Rs.18,72,687.00 and on execution of Bond for Rs.28,72,687.00. 2. Ld.Adjudicating authority confiscated the goods on the ground that the owner/driver could not produce the documents in support of the goods and that Mizoram has no or very less production of Betel nut. Appellant contested the ground of confisc....

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...." In view of the APEDA report, findings of the Ld.Adjudicating authority at Para 26 of the Order that there is hardly any production of Betel nut in Mizoram do not hold water. 3. Heard both sides and perused the appeal records. 4. The issue for consideration in the instant case is whether the Revenue has established the allegation that the seized betel nuts are of foreign origin and are s....