https://www.taxtmi.com/caselaws?id=339119 The appeal was allowed, overturning the impugned order that upheld the seizure and confiscation of Betel Nuts under the Customs Act, 1962. The judgment emphasized the Revenue's failure to provide concrete evidence proving the goods' smuggled nature beyond the uncorroborated statement of the truck driver. It highlighted the lack of expert opinions and sufficient proof, shifting the burden of proof to the Revenue. The appellant's submission of an Affidavit was disregarded due to timing, and the court concluded that there was insufficient justification for the confiscation and penalties imposed, ultimately ruling in favor of the appellant. en-us Thu, 16 Feb 2017 00:00:00 +0530 Mon, 20 Feb 2017 00:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339119 The appeal was allowed, overturning the impugned order that upheld the seizure and confiscation of Betel Nuts under the Customs Act, 1962. The judgment emphasized the Revenue's failure to provide concrete evidence proving the goods' smuggled nature beyond the uncorroborated statement of the truck driver. It highlighted the lack of expert opinions and sufficient proof, shifting the burden of proof to the Revenue. The appellant's submission of an Affidavit was disregarded due to timing, and the court concluded that there was insufficient justification for the confiscation and penalties imposed, ultimately ruling in favor of the appellant. Case-Laws Customs Thu, 16 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339119