https://www.taxtmi.com/caselaws?id=385361 The Appellate Tribunal CESTAT ALLAHABAD upheld the Order-in-Appeal setting aside the confiscation of betel nuts under the Customs Act by the Commissioner (Appeals). The Tribunal found that the Revenue failed to prove the foreign origin of the goods and establish the smuggling route into India, shifting the burden of proof onto the Revenue. As a result, the Order-in-Original was deemed unsustainable, and the Revenue's appeal was rejected, leading to the dismissal of the Miscellaneous Application for stay of operation of the Order-in-Appeal. en-us Tue, 04 Jun 2019 00:00:00 +0530 Wed, 04 Sep 2019 07:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385361 The Appellate Tribunal CESTAT ALLAHABAD upheld the Order-in-Appeal setting aside the confiscation of betel nuts under the Customs Act by the Commissioner (Appeals). The Tribunal found that the Revenue failed to prove the foreign origin of the goods and establish the smuggling route into India, shifting the burden of proof onto the Revenue. As a result, the Order-in-Original was deemed unsustainable, and the Revenue's appeal was rejected, leading to the dismissal of the Miscellaneous Application for stay of operation of the Order-in-Appeal. Case-Laws Customs Tue, 04 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385361