https://www.taxtmi.com/caselaws?id=414709 The Tribunal allowed the appeals, setting aside the impugned order of confiscation under the Customs Act. It emphasized the necessity of proving smuggling for confiscation, clarifying that once goods are cleared for home consumption, even if of foreign origin, no duty can be imposed unless illegal importation is proven. As the Revenue failed to establish smuggling of Betel nuts, the confiscation was deemed unjustified, providing relief to the appellants. en-us Wed, 10 Nov 2021 00:00:00 +0530 Wed, 07 Jun 2023 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414709 The Tribunal allowed the appeals, setting aside the impugned order of confiscation under the Customs Act. It emphasized the necessity of proving smuggling for confiscation, clarifying that once goods are cleared for home consumption, even if of foreign origin, no duty can be imposed unless illegal importation is proven. As the Revenue failed to establish smuggling of Betel nuts, the confiscation was deemed unjustified, providing relief to the appellants. Case-Laws Customs Wed, 10 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414709