https://www.taxtmi.com/caselaws?id=101666 The judgment involved appeals regarding the confiscation of betel-nuts and a truck by the Commissioner of Customs, Patna. The court set aside the confiscation of the betel-nuts, leading to the nullification of the truck confiscation and personal penalties imposed on various individuals, including M/s. Kamakheya Trading Co. and M/s. Radha Kishan Ramesh Kumar. The decision emphasized the necessity of positive evidence to prove foreign origin and contraband character, ultimately reversing the confiscation due to the lack of such evidence. All appeals were allowed in favor of the appellants, granting them consequential reliefs. en-us Wed, 30 Jan 2002 00:00:00 +0530 Fri, 10 Feb 2012 16:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101666 The judgment involved appeals regarding the confiscation of betel-nuts and a truck by the Commissioner of Customs, Patna. The court set aside the confiscation of the betel-nuts, leading to the nullification of the truck confiscation and personal penalties imposed on various individuals, including M/s. Kamakheya Trading Co. and M/s. Radha Kishan Ramesh Kumar. The decision emphasized the necessity of positive evidence to prove foreign origin and contraband character, ultimately reversing the confiscation due to the lack of such evidence. All appeals were allowed in favor of the appellants, granting them consequential reliefs. Case-Laws Customs Wed, 30 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101666