https://www.taxtmi.com/caselaws?id=401737 The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellant in a case concerning the seizure of betel nuts. The tribunal set aside the provisional release conditions imposed by customs authorities, emphasizing the lack of evidence to justify the seizure and the perishable nature of the goods. It was noted that the onus to prove foreign origin and smuggled nature rested on the Revenue, which was not substantiated. The tribunal directed the Revenue to promptly release the betel nuts, preferably within two months, due to the lack of evidence supporting the seizure. en-us Fri, 11 Dec 2020 00:00:00 +0530 Fri, 14 Jan 2022 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401737 The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellant in a case concerning the seizure of betel nuts. The tribunal set aside the provisional release conditions imposed by customs authorities, emphasizing the lack of evidence to justify the seizure and the perishable nature of the goods. It was noted that the onus to prove foreign origin and smuggled nature rested on the Revenue, which was not substantiated. The tribunal directed the Revenue to promptly release the betel nuts, preferably within two months, due to the lack of evidence supporting the seizure. Case-Laws Customs Fri, 11 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401737