https://www.taxtmi.com/caselaws?id=116843 The Tribunal allowed the appeals, setting aside the Commissioner (Appeals)' orders, as the Revenue failed to meet the burden of proof required under the Customs Act, 1962. The Tribunal determined that suspicion alone, without tangible evidence, could not justify the confiscation of betel nuts, as they were not covered under Section 123. en-us Thu, 24 Nov 2005 00:00:00 +0530 Thu, 04 Apr 2024 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116843 The Tribunal allowed the appeals, setting aside the Commissioner (Appeals)' orders, as the Revenue failed to meet the burden of proof required under the Customs Act, 1962. The Tribunal determined that suspicion alone, without tangible evidence, could not justify the confiscation of betel nuts, as they were not covered under Section 123. Case-Laws Customs Thu, 24 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116843