https://www.taxtmi.com/caselaws?id=439841 The Tribunal set aside the confiscation of the betel nuts and the penalties imposed, finding that the procedural requirements for determining the origin of the goods were not followed, and the evidence presented was insufficient to support the allegations of fraudulent importation and smuggling. The appeals were allowed, and the impugned orders were set aside. en-us Tue, 27 Jun 2023 00:00:00 +0530 Tue, 04 Jul 2023 08:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439841 The Tribunal set aside the confiscation of the betel nuts and the penalties imposed, finding that the procedural requirements for determining the origin of the goods were not followed, and the evidence presented was insufficient to support the allegations of fraudulent importation and smuggling. The appeals were allowed, and the impugned orders were set aside. Case-Laws Customs Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439841