TaxTMI 
TaxTMI 
2023 (7) TMI 113
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....r. H.Qrs. Customs (Preventive) Unit, Shillong detained 4 (Four) trucks carrying Betel nuts at Manderdisa Weighbridge, Manderdisa, P.S. Langting, North Cachar Hills, Assam and formally seized at Changchari Railgate, Gouripur, North Guwahati on 07.03.2016 on a reasonable belief that the goods were smuggled into India from Myanmar. Road Challans with the trucks indicate that the goods were consigned by M/s Paul Traders, Silchar, Assam to Shri Bimalendu Roy, Lumbing, Assam. Shri Manik Ranjan Paul, Proprietor of M/s Paul Traders, Meherpur, Silchar, Assam-788015 (Appellant No. had claimed the ownership of the seized Betel Nuts weighing 5440 Kgs. Packed in 794 bags. It is stated by him that the goods were originally on signed to Shri Bimalendu Roy, Lumding, Assam, but due to unfavoured price there, he had directed the trucks over phone to proceed to Guwahati and to deliver at M/s Digi Hub, Guwahati. Goods and trucks were subsequently released provisionally by the Commissioner of Customs, Shillong Order-In-Original No. CCP/NER/04/2017 dated 29.03.2017, CCP confiscated the goods along with the vehicles, hence the present appeal for a de novo decision. Goods Shri Manik Ranjan Pau....
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....r, Sales tax applicable on the goods sold was included in the bills issued by them. However, there was no Sales Tax in respect of the goods sold / transported through Bairabi. (v) Their go downs were docated at Champhai. (vi) That, whole and split betel nuts were imported. (vii) That, import was done under Indo- Myanmar Trade Agreement as per barter mechanism. Ld. Consultant that the Para 7 (3) of the Show Cause Notice would show that four sellers/ importers, namely, (i) M/s Zothanmawii (Exporter & Importer, Venglai, Champhai, Mizoram-796321, (ii) M/s Khuangluais & Sons, Champhai, Mizoram, (iii) M/s J H family Enterprise (Lalduha) Champhai, Mizoram and M/s Thahleikhuaia Champhai, Mizoramn have submitted the sale confirmation letters to the investigation. They have submitted replies dated 14.10.2016 to the Show Cause Notice confirming sale of imported betel nuts on credit to Shri Manik Ranjan Paul. Four sellers/importers have filed affidavits before the Hon'ble High Court of Meghalaya in the Cus. Appeal No. 01 of 2018, confirming credit sale of the imported betel nuts of Shri Manik Ranjan Paul which is a question of fact merits consideration herein. ....
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....age the foreign origin, Appellant had changed the bags to avoid foreign markings and standard weighment of imported betel nuts at 100 KG bag were repacked to lesser weighment bags to achieve better price as local products. Change of bags was done during transshipment at Silchar, which has resulted increase of number of bags in dispatch than the receipt. We agree to the plausible explanation, as it is not unnatural in business practice. We find that the seizure inventory has less of 908 KG than the dispatch Challan which work out to be less in 1.6 %. This was possible due to dry up of storage moisture due to change of bags and exposure to sunlight in transportation. It may also be due to manual weighment by the Customs seizing authority, more importantly, weighment was not done in presence of the appellant or his authorized representative, as contended by the Ld. Consultant. We find that explanation is reasonable, moreover, had there been manipulation, Appellant could have issued matching invoices which was under his control. 4.4 Betel nuts seized were not same as were imported pursuant to 7 Bills of Entry in view of the fact that Betel nuts seized from two trucks were split w....
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.... did not match in different documents. We find that it is normal trade practice that the different authorized signatories of the same importer have signed different documents at different times, which is not impermissible. Moreover, it is possible to hve different seals maintained by importer. 5.5 Same IEC Code in the sale invoice M/s J.H. Family Enterprise & M/s Thahleikhuaia, We find that the respective Bill of Entry have correct entry of the IEC Code. For the above stated importers. Invoice has inadvertent copy paste error, as submitted by the appellant is plausible, moreover, it has no bearing on post import activities.) 6.1. The issue for consideration in the instant case is to see whether Revenue has established the allegation that the seized betel nuts are of foreign origin and are smuggled. Ongoing through the records of the case, it is seen that Appellant has submitted documents that the goods were imported from Myanmar under Indo Myanmar Trade Agreement at a concessional 5% Customs duty. We find that the investigation has not adduced any evidence with regard to proving smuggled character of the goods, other than finding some contradictions in the documents pro....