https://www.taxtmi.com/caselaws?id=286366 The tribunal upheld the adjudicating authority's order, dismissing both appeals challenging the confiscation, redemption fine, and penalties under the Customs Act, 1962. The appellants failed to sufficiently explain the procurement and destination of the seized 'betel nuts,' leading to the rejection of their claims of legal importation. The tribunal found discrepancies in timing and lack of clarity in the purchase, supporting the conclusion of illegal importation. Consequently, the original penalties and confiscation were affirmed. en-us Fri, 23 Mar 2018 00:00:00 +0530 Sun, 23 Feb 2020 12:46:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286366 The tribunal upheld the adjudicating authority's order, dismissing both appeals challenging the confiscation, redemption fine, and penalties under the Customs Act, 1962. The appellants failed to sufficiently explain the procurement and destination of the seized 'betel nuts,' leading to the rejection of their claims of legal importation. The tribunal found discrepancies in timing and lack of clarity in the purchase, supporting the conclusion of illegal importation. Consequently, the original penalties and confiscation were affirmed. Case-Laws Customs Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286366