1. Various quantity of betel nuts were seized by the Officers of the Directorate of Revenue Intelligence under a reasonable belief that same were smuggled into India. Proceedings for its confiscation were initiated and the Deputy Commissioner confiscated the betel nuts and inflicted personal penalty upon the owners thereof. Owners appeals before the Commissioner (Appeals) also failed. They carried the matter in appeal further before the Customs, Excise and Gold (Control) Appellate Tribunal, hereinafter referred to as the Tribunal. The Tribunal set aside the order of confiscation and penalty on the ground that Custom authorities have failed to prove that "betel nuts were of foreign origin and they were imported illegally".

2. Aggrieved by the same, the Commissioner of Customs has preferred these applications under Section 130A of the Customs Act. This Court by order dated 11.2.2003 directed the Tribunal to draw statement of case and refer the following questions of law for determination in Tax Case No. 13 of 2001:-

"(a) Whether the Tribunal without referring any of the evidence which has been relied upon by the original or appellate authority was justified in reversing the s