https://www.taxtmi.com/caselaws?id=292192 The Tribunal set aside the impugned order confiscating Betel Nuts under Customs law, allowing the appeal by the appellant. The appellant's ownership claim was supported by a purchase invoice, shifting the burden of proof to the department to establish smuggling. Due to a lack of evidence and investigation post-seizure, the Tribunal found no justification for the confiscation. The judgment underscores the necessity of due process, thorough investigations, and substantial evidence in cases involving alleged smuggling, emphasizing procedural fairness and evidentiary standards in Customs law proceedings. en-us Mon, 30 Oct 2017 00:00:00 +0530 Fri, 11 Dec 2020 12:00:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292192 The Tribunal set aside the impugned order confiscating Betel Nuts under Customs law, allowing the appeal by the appellant. The appellant's ownership claim was supported by a purchase invoice, shifting the burden of proof to the department to establish smuggling. Due to a lack of evidence and investigation post-seizure, the Tribunal found no justification for the confiscation. The judgment underscores the necessity of due process, thorough investigations, and substantial evidence in cases involving alleged smuggling, emphasizing procedural fairness and evidentiary standards in Customs law proceedings. Case-Laws Customs Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292192