2003 (1) TMI 181

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....tel nuts with an option to him to redeem the same on payment of redemption fine of Rs. 3,00,000/- and with imposition of personal penalty of Rs. 50,000/-. 2. I have heard Shri K.P. Dey, ld. Adv. and Shri T.K. Kar, ld. SDR. 3. As per the facts on record one truck was intercepted by the officers of DRI and on search was found to carry 138 bags of betel nuts. The driver and khalasi of the truck....

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....aid purposes he has sent Form 31 of Sales Tax permit to him. 4. On the above facts show cause notices were issued to various persons proposing confiscation of the betel nuts as also imposition of penalties. 5. The appellant herein, during the course of adjudication proceedings before the Commissioner submitted that the betel nuts in question were of Indian origin and mere markings of some br....

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.... upon the trade opinion of local dealers of betel nuts. Referring to the Tribunal's decision in the case of Laxmi Narayan Sharma - 2002 (142) E.L.T. 74 (Tribunal) = 2002 (49) RLT 353 (CEGAT-KOL) he submits that traders' opinion has been held as not sufficient to hold the betel nuts are of foreign origin. As regards the Nepalese markings on the same of the bags of betel nuts, he drew my attention t....

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....ns made from both the sides. I find that the Commissioner has mainly relied upon the local traders' opinion for arriving at the foreign origin character of the betel nuts. He has also remarked that there was Nepal marks on some of the bags of betel nuts. I find that both the above circumstances do not establish the foreign origin character of the betel nuts. The Tribunal in a number of cases (refe....