https://www.taxtmi.com/caselaws?id=440319 The court upheld the seizure of goods under Section 110 of the Customs Act, 1962, ruling that the Betel Nuts were of foreign origin based on evidence from the intercepted vehicle and statements. Despite procedural irregularities, including lack of essential document copies, the Appellant's claim of ownership was not substantiated promptly. The court dismissed the Appeal, affirming the lower Authorities' decision to impose fines and penalties, emphasizing the importance of adherence to natural justice principles. Verification of Customs Duty calculation accuracy was ordered. en-us Wed, 12 Jul 2023 00:00:00 +0530 Sat, 15 Jul 2023 08:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440319 The court upheld the seizure of goods under Section 110 of the Customs Act, 1962, ruling that the Betel Nuts were of foreign origin based on evidence from the intercepted vehicle and statements. Despite procedural irregularities, including lack of essential document copies, the Appellant's claim of ownership was not substantiated promptly. The court dismissed the Appeal, affirming the lower Authorities' decision to impose fines and penalties, emphasizing the importance of adherence to natural justice principles. Verification of Customs Duty calculation accuracy was ordered. Case-Laws Customs Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440319