https://www.taxtmi.com/caselaws?id=98263 In a dispute over confiscation of betel nuts, non-notified goods under section 123 of the Customs Act placed the burden on the Revenue to prove foreign origin and illegal import. Circumstantial material and the appellant's inability to prove Indian origin were insufficient to meet that burden, and the evidence did not establish smuggling beyond doubt. Absolute confiscation and personal penalty were therefore held unsustainable and were set aside. en-us Mon, 22 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 18:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98263 In a dispute over confiscation of betel nuts, non-notified goods under section 123 of the Customs Act placed the burden on the Revenue to prove foreign origin and illegal import. Circumstantial material and the appellant's inability to prove Indian origin were insufficient to meet that burden, and the evidence did not establish smuggling beyond doubt. Absolute confiscation and personal penalty were therefore held unsustainable and were set aside. Case-Laws Customs Mon, 22 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98263