https://www.taxtmi.com/caselaws?id=336456 The Revenue's appeal against the dropping of proceedings due to the seizure of Betel Nuts of third country origin was successful. The Commissioner of Customs, Patna had dropped the proceedings citing failure to prove the origin and smuggled nature of the goods. The Tribunal found discrepancies in the evidence presented by the Revenue and shifted the burden of proof to the noticee respondents. The case was remanded for denovo adjudication, emphasizing the necessity of thorough investigation to establish smuggling activities and directing a fresh adjudication within four months. en-us Fri, 16 Dec 2016 00:00:00 +0530 Thu, 28 Sep 2017 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336456 The Revenue's appeal against the dropping of proceedings due to the seizure of Betel Nuts of third country origin was successful. The Commissioner of Customs, Patna had dropped the proceedings citing failure to prove the origin and smuggled nature of the goods. The Tribunal found discrepancies in the evidence presented by the Revenue and shifted the burden of proof to the noticee respondents. The case was remanded for denovo adjudication, emphasizing the necessity of thorough investigation to establish smuggling activities and directing a fresh adjudication within four months. Case-Laws Customs Fri, 16 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336456