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CESTAT held that the Department failed to establish the foreign origin of seized betel nuts, which is not a notified item under Section 123 of the Customs Act, 1962. The tribunal ruled that the Arecanut Research and Development Foundation (ARDF) report alone was insufficient evidence, as ARDF is not a government-accredited organization for issuing certificates of origin, following the precedent set in Maa Kamakhya Trader v. Commissioner of Customs. Without corroborative evidence beyond mere suspicion, the goods were not liable for confiscation. Consequently, the redemption fine and penalty under Section 112(b) were set aside, and the appeal was allowed.
CESTAT held that the Department failed to establish the foreign origin of seized betel nuts, which is not a notified item under Section 123 of the Customs Act, 1962. The tribunal ruled that the Arecanut Research and Development Foundation (ARDF) report alone was insufficient evidence, as ARDF is not a government-accredited organization for issuing certificates of origin, following the precedent set in Maa Kamakhya Trader v. Commissioner of Customs. Without corroborative evidence beyond mere suspicion, the goods were not liable for confiscation. Consequently, the redemption fine and penalty under Section 112(b) were set aside, and the appeal was allowed.
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