https://www.taxtmi.com/caselaws?id=110448 The Tribunal set aside the confiscation of betel nuts seized from Railways as the revenue failed to prove foreign origin and smuggled character. The appellant's ownership claim was doubted due to lack of supporting documents, despite possessing Railway Receipts. The Commissioner's failure to return the goods exceeded the remand scope, leading to the appeal being allowed for the goods' return to the appellant in compliance with the Customs Act, 1962. en-us Tue, 23 Dec 2003 00:00:00 +0530 Mon, 16 Apr 2012 18:21:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110448 The Tribunal set aside the confiscation of betel nuts seized from Railways as the revenue failed to prove foreign origin and smuggled character. The appellant's ownership claim was doubted due to lack of supporting documents, despite possessing Railway Receipts. The Commissioner's failure to return the goods exceeded the remand scope, leading to the appeal being allowed for the goods' return to the appellant in compliance with the Customs Act, 1962. Case-Laws Customs Tue, 23 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110448