ORDER
Archana Wadhwa, Member (J)
1. All the four appeals are being taken up together as they arise out of the same impugned order of Commissioner of Customs (Appeals). The appellants are not represented by anybody even though an advance notice of hearing was sent to them. Accordingly, I have heard Shri T.K. Kar, ld. SDR.
2. Vide the impugned order the authorities below have confiscated 106 bags of betel nuts seized by the customs officers from Howrah station when the same was booked with the railways for transportation to Nagpur and other places. The four appellants subsequently claimed the ownership of the 74 bags of betel nuts and produced railway receipts in respect of their claim. The Commissioner (Appeals) has not accepted the said railway receipts produced by the appellant on the ground that the same do not tally with the seized goods in respect of weight and as such the appellants are not the owners of the betel nuts in question. On the other hand the appellants have contended in their memo of appeal that they have produced RRs and the customs authorities cannot step into the shoes of the railway authorities and deny their ownership on the ground that the RRs are not in relation to the goods. Their contention is that the betel nuts are non-notified items and does not carry any markings of foreign origin. The same are grown in plenty in eastern side of the country and as such there being no evidence to show that the betel nuts are of smuggled character, the same are required to be released by the customs authorities.
3. I find sufficient force in the above contention of the appellant. The appellate authority has not discussed any evidence to show that the betel nuts in question were of foreign origin or were smuggled. In these circumstances the customs authorities are directed to release the goods to the railway authorities from whom the same have been seized. The appellants’ claiming the ownership of the betel nuts can approach the railway authorities for release of their goods booked through the railways. It is for the railway authorities to judge the genuineness of the RRs produced by the appellants herein. All the four appeals are thus disposed of accordingly.