https://www.taxtmi.com/caselaws?id=332014 The appeals were allowed, and the Order-in-Original was set aside as the court found a lack of evidence proving the seized betel nuts were of foreign origin and smuggled into India. The appellants successfully argued that the burden of proof lay with the Revenue to establish foreign origin, and deficiencies in local documentation could not justify confiscation under the Customs Act, 1962. The decision emphasized the importance of concrete evidence in cases involving non-notified goods and granted consequential relief to the appellants. en-us Thu, 18 Aug 2016 00:00:00 +0530 Wed, 07 Sep 2016 12:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332014 The appeals were allowed, and the Order-in-Original was set aside as the court found a lack of evidence proving the seized betel nuts were of foreign origin and smuggled into India. The appellants successfully argued that the burden of proof lay with the Revenue to establish foreign origin, and deficiencies in local documentation could not justify confiscation under the Customs Act, 1962. The decision emphasized the importance of concrete evidence in cases involving non-notified goods and granted consequential relief to the appellants. Case-Laws Customs Thu, 18 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332014