https://www.taxtmi.com/highlights?id=55846 Confiscation of seized goods - The betel nut being non notified goods; burden to prove the fact of smuggling lies on the department and the same has not been discharged; the report of ADRF, Mangalore cannot be relied upon - On the issue of goods being held to be unfit for human consumption, it is held that as the goods are neither imported nor proved to be smuggled, no action by Customs is warranted. - AT en-us Fri, 11 Dec 2020 14:49:31 +0530 Fri, 11 Dec 2020 14:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55846 Confiscation of seized goods - The betel nut being non notified goods; burden to prove the fact of smuggling lies on the department and the same has not been discharged; the report of ADRF, Mangalore cannot be relied upon - On the issue of goods being held to be unfit for human consumption, it is held that as the goods are neither imported nor proved to be smuggled, no action by Customs is warranted. - AT Highlights Customs Fri, 11 Dec 2020 14:49:31 +0530 https://www.taxtmi.com/highlights?id=55846