https://www.taxtmi.com/caselaws?id=291332 The Tribunal set aside the customs department's confiscation of betel nuts, ruling that the department failed to prove the goods were of foreign origin and smuggled. The penalties imposed on the applicant were also revoked, and the sale proceeds were ordered to be returned to the owner after identification. The applicant's request for interest under Section 27 of the Customs Act, 1962 was not granted, with the Tribunal suggesting approaching the Commissioner for any further relief. en-us Fri, 18 Oct 2019 00:00:00 +0530 Fri, 06 Nov 2020 09:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291332 The Tribunal set aside the customs department's confiscation of betel nuts, ruling that the department failed to prove the goods were of foreign origin and smuggled. The penalties imposed on the applicant were also revoked, and the sale proceeds were ordered to be returned to the owner after identification. The applicant's request for interest under Section 27 of the Customs Act, 1962 was not granted, with the Tribunal suggesting approaching the Commissioner for any further relief. Case-Laws Customs Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291332