https://www.taxtmi.com/caselaws?id=441437 The appellate authority overturned the decision of the Original Adjudicating Authority to confiscate betel nuts valued at Rs.28,80,150 under the Customs Act, 1962. The Commissioner (Appeals) emphasized the lack of concrete evidence to prove smuggling from Bangladesh, highlighting that reliance on trade opinions and the ARDF report was insufficient. The penalty of Rs.1.50 lakhs imposed under section 112(b) was also deemed unjustified due to the failure to establish illegal importation. The burden of proof was on the department, which was not met, leading to the rejection of the penalty imposition. en-us Thu, 03 Aug 2023 00:00:00 +0530 Wed, 09 Aug 2023 07:28:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441437 The appellate authority overturned the decision of the Original Adjudicating Authority to confiscate betel nuts valued at Rs.28,80,150 under the Customs Act, 1962. The Commissioner (Appeals) emphasized the lack of concrete evidence to prove smuggling from Bangladesh, highlighting that reliance on trade opinions and the ARDF report was insufficient. The penalty of Rs.1.50 lakhs imposed under section 112(b) was also deemed unjustified due to the failure to establish illegal importation. The burden of proof was on the department, which was not met, leading to the rejection of the penalty imposition. Case-Laws Customs Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441437