https://www.taxtmi.com/caselaws?id=99266 Confiscation of betel nuts and penalties could not be sustained where foreign markings on inner bags and a reference to transit to Nepal were the only incriminating features. The appellants' documents were found to be in order, and no independent evidence was produced to show illegal import or movement from Nepal. As betel nuts were not notified goods and the markings did not conclusively establish foreign origin or smuggled character, the Department failed to discharge its burden. The confiscation and penalties were therefore set aside, and the appellants received the benefit of doubt. en-us Wed, 08 Nov 2000 00:00:00 +0530 Wed, 25 Jan 2012 17:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99266 Confiscation of betel nuts and penalties could not be sustained where foreign markings on inner bags and a reference to transit to Nepal were the only incriminating features. The appellants' documents were found to be in order, and no independent evidence was produced to show illegal import or movement from Nepal. As betel nuts were not notified goods and the markings did not conclusively establish foreign origin or smuggled character, the Department failed to discharge its burden. The confiscation and penalties were therefore set aside, and the appellants received the benefit of doubt. Case-Laws Customs Wed, 08 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99266