https://www.taxtmi.com/caselaws?id=346924 The Court ruled in favor of the petitioner, finding the confiscation of betel nuts unjustified as they were not proven to be of foreign origin. The penalty imposed was deemed without jurisdiction due to insufficient evidence supporting the confiscation. The Court highlighted non-compliance with procedural requirements, emphasizing the necessity of a reasonable belief and adherence to notice and hearing provisions. Violation of natural justice principles was noted, leading to the annulment of the confiscation order and penalty. The impugned order was declared illegal, and the petitioner's fine was nullified, with the writ application allowed without costs. en-us Wed, 15 Feb 2017 00:00:00 +0530 Fri, 25 Aug 2017 07:03:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346924 The Court ruled in favor of the petitioner, finding the confiscation of betel nuts unjustified as they were not proven to be of foreign origin. The penalty imposed was deemed without jurisdiction due to insufficient evidence supporting the confiscation. The Court highlighted non-compliance with procedural requirements, emphasizing the necessity of a reasonable belief and adherence to notice and hearing provisions. Violation of natural justice principles was noted, leading to the annulment of the confiscation order and penalty. The impugned order was declared illegal, and the petitioner's fine was nullified, with the writ application allowed without costs. Case-Laws Customs Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346924