https://www.taxtmi.com/caselaws?id=384854 The CESTAT upheld the Commissioner's decision to set aside the order seizing betel nuts of Indonesian origin, as the Revenue failed to prove smuggling. The reliance on the ARDF report was questioned, emphasizing the Revenue's burden to establish facts. The Court deemed the origin of betel nuts a factual issue and dismissed the Revenue's appeal for failure to prove foreign origin or smuggling. The appellant's argument to rely on the ARDF report was rejected, emphasizing the need for the Revenue to establish facts with certainty. The appeal was dismissed due to the absence of infirmities in the CESTAT judgment. en-us Wed, 21 Aug 2019 00:00:00 +0530 Wed, 08 Jan 2020 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384854 The CESTAT upheld the Commissioner's decision to set aside the order seizing betel nuts of Indonesian origin, as the Revenue failed to prove smuggling. The reliance on the ARDF report was questioned, emphasizing the Revenue's burden to establish facts. The Court deemed the origin of betel nuts a factual issue and dismissed the Revenue's appeal for failure to prove foreign origin or smuggling. The appellant's argument to rely on the ARDF report was rejected, emphasizing the need for the Revenue to establish facts with certainty. The appeal was dismissed due to the absence of infirmities in the CESTAT judgment. Case-Laws Customs Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384854