https://www.taxtmi.com/caselaws?id=438096 The appeals were allowed as the department failed to prove the foreign origin and smuggled nature of 5700 kg of cut betel nuts seized under the Customs Act 1962. Despite allegations of smuggling, the appellants' evidence of purchase from a supplier in Patna through a Customs auction was deemed credible. The department's lack of concrete evidence and reliance on assumptions led to the confiscation order being set aside, emphasizing the importance of discharging the burden of proof in such cases. en-us Fri, 12 May 2023 00:00:00 +0530 Tue, 23 May 2023 08:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438096 The appeals were allowed as the department failed to prove the foreign origin and smuggled nature of 5700 kg of cut betel nuts seized under the Customs Act 1962. Despite allegations of smuggling, the appellants' evidence of purchase from a supplier in Patna through a Customs auction was deemed credible. The department's lack of concrete evidence and reliance on assumptions led to the confiscation order being set aside, emphasizing the importance of discharging the burden of proof in such cases. Case-Laws Customs Fri, 12 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438096