https://www.taxtmi.com/caselaws?id=104579 Betel nuts could not be treated as foreign-origin goods merely on the basis of local traders' opinions, as such trade opinion was insufficient to conclusively prove origin. Because the goods were non-notified under Section 123 of the Customs Act, 1962, the burden remained on the Revenue to establish that they were smuggled. In the absence of independent evidence from the Department, and where transport challans were admittedly available at the time of interception, confiscation and penalties were not sustainable, and the appeals were allowed with consequential relief. en-us Wed, 29 Aug 2001 00:00:00 +0530 Wed, 29 Feb 2012 16:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104579 Betel nuts could not be treated as foreign-origin goods merely on the basis of local traders' opinions, as such trade opinion was insufficient to conclusively prove origin. Because the goods were non-notified under Section 123 of the Customs Act, 1962, the burden remained on the Revenue to establish that they were smuggled. In the absence of independent evidence from the Department, and where transport challans were admittedly available at the time of interception, confiscation and penalties were not sustainable, and the appeals were allowed with consequential relief. Case-Laws Customs Wed, 29 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104579