https://www.taxtmi.com/caselaws?id=387214 The High Court set aside the Customs, Excise and Service Tax Appellate Tribunal's order seizing and confiscating four trucks carrying allegedly smuggled dry betel nuts. The appellant's claim of purchasing the goods from specific persons with supporting documents was not adequately considered by the Tribunal, leading to discrepancies and suspicions of manipulation. The Court emphasized the need for a fair hearing and logical reasoning, remanding the case for fresh consideration to ensure a proper assessment of the evidence and trade practices in betel nut processing. en-us Mon, 06 May 2019 00:00:00 +0530 Tue, 12 Nov 2019 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387214 The High Court set aside the Customs, Excise and Service Tax Appellate Tribunal's order seizing and confiscating four trucks carrying allegedly smuggled dry betel nuts. The appellant's claim of purchasing the goods from specific persons with supporting documents was not adequately considered by the Tribunal, leading to discrepancies and suspicions of manipulation. The Court emphasized the need for a fair hearing and logical reasoning, remanding the case for fresh consideration to ensure a proper assessment of the evidence and trade practices in betel nut processing. Case-Laws Customs Mon, 06 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387214