TaxTMI 
TaxTMI 
2018 (11) TMI 1947
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....e Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR) For the Respondent Absent, ORDER PER: ARCHANA WADHWA Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. We have heard learned AR Shri Sandeep Kumar Singh appearing for the Revenue. Nobody appeared for the respondent. 2. As per facts on record, the officers intercepted one ....
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.... Development Foundation (ARDF), Manglore, which reported the same to same to be of "Indonesian" origin. 4. On the above basis proceedings were initiated against the respondent for confiscation of betel nuts on the allegation that the same were of foreign origin and appeared to have been illegally smuggled into India. The notice also proposed the confiscation of vehicle in terms of Section 115(2) ....
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....l in the case of Bijoy Kumar Lohia V/s CC Patna, reported at 2006 (196) ELT 215 (Tri.-Kokatat) has held that the local trade opinion cannot take the place of the legal evidence. We also note that the reliance on the opinion of Arecanut Research & Development Foundation (ARDF), Manglore as regards the country of origin by the Original Adjudicating Authority was not proper inasmuch as the said orga....