2025 (12) TMI 43

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....icers of Customs (Preventive) Division Gorakhpur intercepted a truck No.HR 38 U 0636 near Basti toll plaza during transit between Assam to Delhi and recovered 8890 kgs of betel nuts on 18.09.2019. On initial checking of the vehicle, the officials found betel nut kept in jute sacks. On being asked to show the documents in respect of Betel Nuts loaded on the vehicle, the driver Shri Brajesh Singh showed the tax invoices and two copies of E-way bill dated 11.09.2019 and some other documents as per which M/s A. K. Enterprises, N.T. Road, Nalbari, Assam. The documents showed that the goods are being transported from Assam to Delhi. The Customs officials entertained a view that seized betel nuts were of foreign origin and the samples were shown t....

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....rocessed Food Products Export Development Authority [APEDA] and Directorate of Areca Nut and Spices Development, Ministry of Agriculture, both Government of India indicate that Assam is the 3rd highest and Mizoram is the 8th highest producer of betel nuts in India. Learned Counsel submits that the grounds of confiscation are frivolous. Samples were not drawn in presence of the owner of the goods and as such violative of provisions of Section 144 of the Customs Act, 1962. Further, the Tribunal held that in absence of any evidence that confiscated goods were illegally smuggled into India, same cannot be confiscated merely based on local market opinion. Learned counsel further submits that betel nuts are agricultural products, grown and sold b....

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....egation that the seized betel nuts are of foreign origin and are smuggled. On going through the records of the case, it is seen that Revenue bases its case on the local market opinion and the fact that the owners could not establish the Indian origin of the betel nuts. I find that the evidence collected by investigation could establish a reasonable doubt as to the origin of betel nuts. But the same is not enough to prove the smuggled nature of the betel nuts. I find that investigation was only in the direction to conclude that there was no proof for indigenous and licit procurement of betel nuts seized and that the claim of the Appellant cannot be verified in some cases. I find that the betel nuts are not notified under Section 123 of the C....