https://www.taxtmi.com/caselaws?id=439385 For non-notified goods, the Revenue must prove smuggling with cogent and credible evidence; a mere reasonable belief or allegation is insufficient. Where the seized betel nuts were not covered by section 123 of the Customs Act, the burden remained on the Department to establish foreign origin or illegal import. In the absence of such proof, confiscation was not sustainable and penalty could not be imposed. The impugned order was therefore set aside, with consequential relief granted. en-us Thu, 15 Jun 2023 00:00:00 +0530 Fri, 23 Jun 2023 07:49:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439385 For non-notified goods, the Revenue must prove smuggling with cogent and credible evidence; a mere reasonable belief or allegation is insufficient. Where the seized betel nuts were not covered by section 123 of the Customs Act, the burden remained on the Department to establish foreign origin or illegal import. In the absence of such proof, confiscation was not sustainable and penalty could not be imposed. The impugned order was therefore set aside, with consequential relief granted. Case-Laws Customs Thu, 15 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439385