https://www.taxtmi.com/caselaws?id=252458 The Appeals were dismissed by the High Court, upholding the decision of the Ld. Commissioner(Appeals) of Customs, Central Excise & Service Tax, Patna. The judge found the betel nuts to be of foreign origin based on physical characteristics, lack of valid purchase documents, and foreign markings on the gunny bags. The delayed submission of purchase documents and trade opinion supporting foreign origin led to the rejection of the Appeals. The judge emphasized the persuasive value of trade opinion and significant differences in appearance, concluding that the betel nuts were indeed of foreign origin. en-us Fri, 01 Aug 2014 00:00:00 +0530 Wed, 22 Oct 2014 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252458 The Appeals were dismissed by the High Court, upholding the decision of the Ld. Commissioner(Appeals) of Customs, Central Excise & Service Tax, Patna. The judge found the betel nuts to be of foreign origin based on physical characteristics, lack of valid purchase documents, and foreign markings on the gunny bags. The delayed submission of purchase documents and trade opinion supporting foreign origin led to the rejection of the Appeals. The judge emphasized the persuasive value of trade opinion and significant differences in appearance, concluding that the betel nuts were indeed of foreign origin. Case-Laws Customs Fri, 01 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252458