https://www.taxtmi.com/caselaws?id=95893 The Appellate Tribunal CEGAT, Kolkata overturned the penalties and confiscation imposed on the appellants for transporting betelnuts, ruling that there was insufficient evidence to establish them as contraband. The judgment emphasized the importance of concrete evidence in smuggling cases and highlighted the necessity of legal correctness in such determinations. The decision set aside the sections of the impugned order related to confiscation and penalties, providing relief to the appellants. en-us Tue, 16 Jan 2001 00:00:00 +0530 Thu, 15 Dec 2011 16:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95893 The Appellate Tribunal CEGAT, Kolkata overturned the penalties and confiscation imposed on the appellants for transporting betelnuts, ruling that there was insufficient evidence to establish them as contraband. The judgment emphasized the importance of concrete evidence in smuggling cases and highlighted the necessity of legal correctness in such determinations. The decision set aside the sections of the impugned order related to confiscation and penalties, providing relief to the appellants. Case-Laws Customs Tue, 16 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95893