https://www.taxtmi.com/caselaws?id=334741 The case involved the import of cut betel nuts without valid documents, leading to the goods being liable for confiscation and penalty under Section 112 (a) of the Customs Act, 1962. The lower Appellate Authority set aside the proposal of confiscation and penalty, stating that the appellant-department failed to prove the goods' contraband nature and illegal import into India. The absence of concrete evidence to establish foreign origin and illegal import, along with the failure to prove the presence of the Third Country Origin Mark, resulted in the dismissal of the appeals, upholding the decision of the lower Appellate Authority. en-us Thu, 10 Nov 2016 00:00:00 +0530 Tue, 03 Oct 2017 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334741 The case involved the import of cut betel nuts without valid documents, leading to the goods being liable for confiscation and penalty under Section 112 (a) of the Customs Act, 1962. The lower Appellate Authority set aside the proposal of confiscation and penalty, stating that the appellant-department failed to prove the goods' contraband nature and illegal import into India. The absence of concrete evidence to establish foreign origin and illegal import, along with the failure to prove the presence of the Third Country Origin Mark, resulted in the dismissal of the appeals, upholding the decision of the lower Appellate Authority. Case-Laws Customs Thu, 10 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334741