https://www.taxtmi.com/caselaws?id=414562 The Tribunal set aside the order of absolute confiscation of Betel Nuts by the Directorate of Revenue Intelligence (DRI). The Appellants were not obligated to prove the legality of the goods as Betel Nuts were not notified under Section 123 of the Customs Act, shifting the burden of proof to the Revenue. As the Revenue failed to establish the goods were smuggled and there was no evidence of illegal importation, the Appeals were allowed in favor of the Appellants, leading to the Betel Nuts' release. en-us Tue, 09 Nov 2021 00:00:00 +0530 Thu, 11 Nov 2021 08:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414562 The Tribunal set aside the order of absolute confiscation of Betel Nuts by the Directorate of Revenue Intelligence (DRI). The Appellants were not obligated to prove the legality of the goods as Betel Nuts were not notified under Section 123 of the Customs Act, shifting the burden of proof to the Revenue. As the Revenue failed to establish the goods were smuggled and there was no evidence of illegal importation, the Appeals were allowed in favor of the Appellants, leading to the Betel Nuts' release. Case-Laws Customs Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414562