https://www.taxtmi.com/caselaws?id=392766 The appeal by the Revenue against the order setting aside the confiscation of betel nuts was dismissed. The Commissioner (Appeals) had overturned the confiscation, citing lack of evidence proving the betel nuts were of foreign origin and questioning the reliability of a report. The Tribunal upheld the Commissioner's decision, emphasizing the need for the Department to prove smuggling, especially for non-notified items. Previous decisions and the absence of evidence of smuggling led to the dismissal of the Revenue's appeal, highlighting the importance of substantial evidence in customs-related cases. en-us Wed, 27 Nov 2019 00:00:00 +0530 Thu, 26 Mar 2020 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392766 The appeal by the Revenue against the order setting aside the confiscation of betel nuts was dismissed. The Commissioner (Appeals) had overturned the confiscation, citing lack of evidence proving the betel nuts were of foreign origin and questioning the reliability of a report. The Tribunal upheld the Commissioner's decision, emphasizing the need for the Department to prove smuggling, especially for non-notified items. Previous decisions and the absence of evidence of smuggling led to the dismissal of the Revenue's appeal, highlighting the importance of substantial evidence in customs-related cases. Case-Laws Customs Wed, 27 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392766