https://www.taxtmi.com/caselaws?id=445222 CESTAT Allahabad upheld Commissioner (Appeals) decision dismissing confiscation of vehicle and penalties under Section 112 of Customs Act for alleged betel nut smuggling. Court held betel nuts are not notified under Section 123, placing burden of proof on Revenue to establish foreign origin and illegal smuggling. Revenue failed to provide positive evidence, relying on improper opinion from Arecanut Research Development Foundation which stated laboratory tests cannot determine origin. Survey report showed substantial domestic production in West Bengal, Assam and North Eastern States. Without evidence of foreign origin or illegal smuggling, confiscation was unwarranted and unjustified. en-us Fri, 20 Oct 2023 00:00:00 +0530 Fri, 03 Nov 2023 08:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445222 CESTAT Allahabad upheld Commissioner (Appeals) decision dismissing confiscation of vehicle and penalties under Section 112 of Customs Act for alleged betel nut smuggling. Court held betel nuts are not notified under Section 123, placing burden of proof on Revenue to establish foreign origin and illegal smuggling. Revenue failed to provide positive evidence, relying on improper opinion from Arecanut Research Development Foundation which stated laboratory tests cannot determine origin. Survey report showed substantial domestic production in West Bengal, Assam and North Eastern States. Without evidence of foreign origin or illegal smuggling, confiscation was unwarranted and unjustified. Case-Laws Customs Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445222