https://www.taxtmi.com/caselaws?id=439840 The High Court of Meghalaya remanded a case regarding the seizure of Betel nuts back to the Tribunal for a fresh decision. The Tribunal found the seizure lacked a reasonable belief and was unjustified under the Customs Act. The owner provided evidence of legal import under the Indo-Myanmar Trade Agreement. The Tribunal noted discrepancies in documentation but found no proof of smuggling. Emphasizing the burden of proof on the department, the Tribunal set aside the seizure, citing lack of positive evidence. The discrepancies were explained satisfactorily, leading to the appeal being allowed with consequential relief, following a precedent set by the Supreme Court. en-us Mon, 26 Jun 2023 00:00:00 +0530 Tue, 04 Jul 2023 08:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439840 The High Court of Meghalaya remanded a case regarding the seizure of Betel nuts back to the Tribunal for a fresh decision. The Tribunal found the seizure lacked a reasonable belief and was unjustified under the Customs Act. The owner provided evidence of legal import under the Indo-Myanmar Trade Agreement. The Tribunal noted discrepancies in documentation but found no proof of smuggling. Emphasizing the burden of proof on the department, the Tribunal set aside the seizure, citing lack of positive evidence. The discrepancies were explained satisfactorily, leading to the appeal being allowed with consequential relief, following a precedent set by the Supreme Court. Case-Laws Customs Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439840