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    <title>Revenue Must Prove Goods Are Smuggled; Unmarked Betel Nuts Cannot Be Deemed Foreign or Smuggled Under Indian Law.</title>
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    <description>Onus of proving smuggled character of goods - when at the time of inventory if the markings of the names of the foreign countries are not found, then the Revenue had failed to establish a case that the betel nuts are of foreign origin and smuggled into India - AT</description>
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      <description>Onus of proving smuggled character of goods - when at the time of inventory if the markings of the names of the foreign countries are not found, then the Revenue had failed to establish a case that the betel nuts are of foreign origin and smuggled into India - AT</description>
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