https://www.taxtmi.com/caselaws?id=443451 The Tribunal upheld the Commissioner (Appeals) decision, setting aside the confiscation of betel nuts and the vehicle, as well as the imposition of penalties. The onus to prove smuggling was deemed not discharged by the Revenue, leading to the rejection of their appeal due to insufficient evidence. en-us Fri, 15 Sep 2023 00:00:00 +0530 Sat, 23 Sep 2023 08:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443451 The Tribunal upheld the Commissioner (Appeals) decision, setting aside the confiscation of betel nuts and the vehicle, as well as the imposition of penalties. The onus to prove smuggling was deemed not discharged by the Revenue, leading to the rejection of their appeal due to insufficient evidence. Case-Laws Customs Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443451