Smuggling (illicit import) or goods of domestic origin - Betel...

Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty either on the importer or any subsequent buyer of such goods to keep or produce the import documents. Of course, if the goods have been smuggled into India, not through the designated Customs Ports, Airports or Land Customs Station, they will be liable for confiscation, but it must be established that the goods have been so imported - The Department has not proved in this case that the goods were smuggled goods. - Order set aside - AT