https://www.taxtmi.com/caselaws?id=112548 The Tribunal set aside the impugned order and Order-in-Original, allowing both appeals in favor of the appellants. It found the Revenue failed to substantiate claims of smuggling or foreign origin of the seized betel-nuts. The Tribunal emphasized the insufficiency of local traders' opinions as evidence and confirmed the appellants' ownership based on preponderance of evidence. Consequently, the confiscation and penalties imposed by the Additional Commissioner were invalidated, granting consequential relief to the appellants. en-us Thu, 22 Jul 2004 00:00:00 +0530 Wed, 12 Jun 2024 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112548 The Tribunal set aside the impugned order and Order-in-Original, allowing both appeals in favor of the appellants. It found the Revenue failed to substantiate claims of smuggling or foreign origin of the seized betel-nuts. The Tribunal emphasized the insufficiency of local traders' opinions as evidence and confirmed the appellants' ownership based on preponderance of evidence. Consequently, the confiscation and penalties imposed by the Additional Commissioner were invalidated, granting consequential relief to the appellants. Case-Laws Customs Thu, 22 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112548