2025 (10) TMI 1029

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....ed a letter from the Deputy Commissioner of Police, West Police District, Guwahati, Assam wherein it was informed that 25 numbers of trucks loaded with 'areca nuts' (commonly known as 'betel nuts') had been detained by a team of Guwahati City Police personnel on 22.08.2019 on the suspicion of them plying without valid documents which was clubbed vide GDE No. 697 dated 21.08.2019 alleging that all the areca nuts loaded in the detained trucks had been illegally procured from Myanmar and Indonesia without following the established norms and procedures. Thus, it was requested by the Deputy Commissioner of Police, West Police District, Guwahati to depute a team for inspection of the said detained trucks, relevant documents and ma....

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....reign markings were found. It was found that none of the gunny bags contained any foreign markings. Thereafter, similarly, the other trucks were also examined, but no foreign markings were found on the gunny bags contained therein. 2.3. The other 17 trucks could not be examined as the drivers / owners of those trucks could not be located near the respective detained trucks parked in the ISBT parking area. 3. After examination of the detained trucks, it was gathered that out of the said 25 trucks, 16 trucks pertained to consignors from Mizoram and the other 9 trucks pertained to consignors from Cachar / Karimganj District of Assam. A verification was conducted, during the course of which it was found that out of 15 consignors' premises....

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....ore us against the imposition of penalties. 6. The Ld. Counsel appearing on behalf of the appellants before us submits that the areca nuts / betel nuts, which have been seized during the course of investigation by the DRI, are not neither prohibited goods nor notified goods under Section 123 of the Customs Act, 1962; in these circumstances, it is their submission that the onus lies on the Revenue to prove the smuggled nature of the goods in question, which the Revenue has failed to discharge in this case. Therefore, it is contended by the Ld. Counsel for the appellants that penalties are not imposable on the appellants. 7. On the other hand, the Ld. Authorized Representative of the Revenue supported the impugned orders. 8. Heard th....