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CESTAT set aside the confiscation of 34,400 kgs of areca nuts, finding the Department failed to discharge its burden of proof under Section 123 of Customs Act that the goods were of foreign origin or smuggled. The Tribunal noted the goods were seized from godowns far from international borders, and appellant's claim of local purchase from Nagaland and Assam markets remained unrefuted. Consequently, redemption fine and penalties were also set aside. CESTAT ordered compensation of Rs.20 lakhs to appellant against seizure value of Rs.32.68 lakhs, payable within three months with 12% interest applicable thereafter, applying the ratio from a similar High Court decision.
CESTAT set aside the confiscation of 34,400 kgs of areca nuts, finding the Department failed to discharge its burden of proof under Section 123 of Customs Act that the goods were of foreign origin or smuggled. The Tribunal noted the goods were seized from godowns far from international borders, and appellant's claim of local purchase from Nagaland and Assam markets remained unrefuted. Consequently, redemption fine and penalties were also set aside. CESTAT ordered compensation of Rs.20 lakhs to appellant against seizure value of Rs.32.68 lakhs, payable within three months with 12% interest applicable thereafter, applying the ratio from a similar High Court decision.
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