Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
Smuggling of betel nut and black pepper of foreign origin - The Appellate Tribunal observed that while the ARDF report suggested the goods might be of Indonesian origin, it was not conclusively proven. As there was no definitive evidence establishing the goods as smuggled or foreign in origin beyond the ARDF report, the Tribunal held that the Revenue failed to discharge the onus to prove the goods' nature. Consequently, the Tribunal set aside the penalties imposed on the appellants, ruling in their favor.