https://www.taxtmi.com/caselaws?id=424693 The Tribunal ruled in favor of the Appellant, finding that the Revenue failed to prove that the seized betel nuts were of foreign origin and smuggled. As betel nuts are not a notified commodity under the Customs Act, the burden of proof was on the department, which they did not discharge. Consequently, the confiscation of the betel nuts was deemed unjustified, and the Appeal was allowed, with any necessary relief to be provided in accordance with the law. en-us Wed, 06 Jul 2022 00:00:00 +0530 Thu, 07 Jul 2022 09:04:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424693 The Tribunal ruled in favor of the Appellant, finding that the Revenue failed to prove that the seized betel nuts were of foreign origin and smuggled. As betel nuts are not a notified commodity under the Customs Act, the burden of proof was on the department, which they did not discharge. Consequently, the confiscation of the betel nuts was deemed unjustified, and the Appeal was allowed, with any necessary relief to be provided in accordance with the law. Case-Laws Customs Wed, 06 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424693