Customs, Excise and Gold Tribunal - Calcutta
Shri Mahavir Prasad Sarawagi, Shri ... vs Commissioner Of Customs, Patna on 21 May, 2001
ORDER
Mrs. Archana Wadhwa,
1. All the Stay Petitions are being taken up together as they arise out of the same Order of the Commissioner of Customs, Patna vide which he has confiscated the Betel Nuts on the findings that the same were of foreign origin and were smuggled into the country with an option to the applicants to get the same redeemed on payment of fine. Following penalties have been imposed upon the various persons:-
(i) Shri Mahavir Prasad Sarawagi Rs.1,00,000.00 (ii) Shri Iqram Ali Rs.50,000.00 (iii) Shri Shiv Kumar Jha Rs.50,000.00 (iv) Shri Sattar Rs.5,000.00 (v) Shri Babu Ram Rs.10,000.00
2. After hearing Shri S.P.Majumdar, learned Advocate for the applicants and Shri V.K.Chaturvedi, learned S.D.R. for the Revenue, we find that the Commissioner has passed the impugned Order on the basis of circumstantial evidences as market opinion and the statements of various persons, and on the basis of the intelligence reports indicating smuggling of betel nuts from Nepal to India. We find that the betel nut is a non-notified item under the provisions of Section 123 of the Customs Act, 1962 and as such, the onus to prove firstly that the same are of foreign origin and secondly, that the same are of smuggled character, lies heavily upon the Revenue.
3. After going through the evidences referred to by the Commissioner, we find that prima facie, the applicants have been able to make out a case for allowing the Stay Petitions unconditionally. We order accordingly and fix the main appeals on 30.5.2001.
Dictated in the open court.