https://www.taxtmi.com/caselaws?id=306682 Departmental burden to prove smuggling of imported betel nuts was held unmet because the seized goods were non-notified and the department relied on a non-accredited laboratory certificate; the evidentiary value of that certificate was rejected for failing accreditation standards, with reliance on precedent that standardized, accredited scientific testing is required to trace country of origin. Consequently, confiscation under customs provisions could not be sustained on the record and the appeal against the Tribunal's findings was dismissed. en-us Thu, 28 Oct 2021 00:00:00 +0530 Tue, 27 Jan 2026 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306682 Departmental burden to prove smuggling of imported betel nuts was held unmet because the seized goods were non-notified and the department relied on a non-accredited laboratory certificate; the evidentiary value of that certificate was rejected for failing accreditation standards, with reliance on precedent that standardized, accredited scientific testing is required to trace country of origin. Consequently, confiscation under customs provisions could not be sustained on the record and the appeal against the Tribunal's findings was dismissed. Case-Laws Customs Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306682