https://www.taxtmi.com/caselaws?id=108524 Confiscation of seized betel nuts was not sustainable because the record contained no material showing that the goods were of foreign origin or otherwise smuggled. Rejection of the railway receipts only on the issue of weight did not, by itself, establish a basis for confiscation under customs law. In the absence of evidence linking the goods to smuggling, the customs authorities had no justification for treating them as smuggled goods and retaining them. The goods were directed to be released to the railway authorities, leaving the appellants to pursue any claim before that forum. en-us Wed, 18 Jun 2003 00:00:00 +0530 Mon, 02 Apr 2012 10:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108524 Confiscation of seized betel nuts was not sustainable because the record contained no material showing that the goods were of foreign origin or otherwise smuggled. Rejection of the railway receipts only on the issue of weight did not, by itself, establish a basis for confiscation under customs law. In the absence of evidence linking the goods to smuggling, the customs authorities had no justification for treating them as smuggled goods and retaining them. The goods were directed to be released to the railway authorities, leaving the appellants to pursue any claim before that forum. Case-Laws Customs Wed, 18 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108524