https://www.taxtmi.com/caselaws?id=390875 The High Court of Meghalaya set aside the Tribunal's order and directed a fresh decision on the appeal under Section 130 of the Customs Act, 1962, regarding the seizure of betel nuts allegedly smuggled from Myanmar. The Court emphasized the importance of verifying purchase documents and supporting evidence, placing the burden of proof on the Revenue for seized goods of foreign origin. Analysis of duty payable under the Indo Myanmar Trade Agreement and relevant Customs notifications revealed compliance by the appellant, leading to the remand of the case back to the Tribunal for reevaluation and a favorable outcome for the appellant. en-us Mon, 23 Dec 2019 00:00:00 +0530 Wed, 10 Feb 2021 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390875 The High Court of Meghalaya set aside the Tribunal's order and directed a fresh decision on the appeal under Section 130 of the Customs Act, 1962, regarding the seizure of betel nuts allegedly smuggled from Myanmar. The Court emphasized the importance of verifying purchase documents and supporting evidence, placing the burden of proof on the Revenue for seized goods of foreign origin. Analysis of duty payable under the Indo Myanmar Trade Agreement and relevant Customs notifications revealed compliance by the appellant, leading to the remand of the case back to the Tribunal for reevaluation and a favorable outcome for the appellant. Case-Laws Customs Mon, 23 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390875