https://www.taxtmi.com/caselaws?id=371191 The Court dismissed the appeal under Section 130 of the Customs Act, upholding the CESTAT decision. The Tribunal found no evidence of foreign origin of the betel nuts, emphasizing the revenue's failure to meet the burden of proof. The Court affirmed that lack of scientific evidence and the presence of betel nuts in India were crucial factors. The absence of a genuine claimant further weakened the case for confiscation, highlighting the importance of meeting legal requirements for confiscation under the Customs Act. en-us Fri, 16 Nov 2018 00:00:00 +0530 Fri, 30 Nov 2018 07:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371191 The Court dismissed the appeal under Section 130 of the Customs Act, upholding the CESTAT decision. The Tribunal found no evidence of foreign origin of the betel nuts, emphasizing the revenue's failure to meet the burden of proof. The Court affirmed that lack of scientific evidence and the presence of betel nuts in India were crucial factors. The absence of a genuine claimant further weakened the case for confiscation, highlighting the importance of meeting legal requirements for confiscation under the Customs Act. Case-Laws Customs Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371191