https://www.taxtmi.com/highlights?id=68767 Smuggling - Betel nuts (foreign Origin goods) - the Tribunal came to the conclusion that the department has failed to establish that the said goods are smuggled goods. The respondent in claimed ownership of the seized goods and prayed for a direction to return the goods to him and the Tribunal analysed the documents and directed return of the goods - The entire case is fully factual and, no substantial question of law arises for consideration - Revenue appeal dismissed - HC en-us Fri, 17 Mar 2023 08:37:19 +0530 Fri, 17 Mar 2023 08:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68767 Smuggling - Betel nuts (foreign Origin goods) - the Tribunal came to the conclusion that the department has failed to establish that the said goods are smuggled goods. The respondent in claimed ownership of the seized goods and prayed for a direction to return the goods to him and the Tribunal analysed the documents and directed return of the goods - The entire case is fully factual and, no substantial question of law arises for consideration - Revenue appeal dismissed - HC Highlights Customs Fri, 17 Mar 2023 08:37:19 +0530 https://www.taxtmi.com/highlights?id=68767