https://www.taxtmi.com/caselaws?id=446505 The CESTAT Allahabad dismissed the revenue's appeal regarding smuggling of betel nuts. The Commissioner (Appeals) had set aside the original order, finding that betel nuts are not notified under Section 123 of the Customs Act, placing the burden of proving smuggling on revenue. The tribunal agreed that the Arecanut Research Development Foundation's opinion on country of origin was insufficient as legal evidence, noting the organization stated through RTI that laboratory tests cannot determine betel nuts' place of origin. The appellate authority correctly treated the report as mere opinion rather than scientific evidence. The revenue's appeal was filed without proper application of mind with incomplete documentation. en-us Fri, 20 Oct 2023 00:00:00 +0530 Wed, 06 Dec 2023 08:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446505 The CESTAT Allahabad dismissed the revenue's appeal regarding smuggling of betel nuts. The Commissioner (Appeals) had set aside the original order, finding that betel nuts are not notified under Section 123 of the Customs Act, placing the burden of proving smuggling on revenue. The tribunal agreed that the Arecanut Research Development Foundation's opinion on country of origin was insufficient as legal evidence, noting the organization stated through RTI that laboratory tests cannot determine betel nuts' place of origin. The appellate authority correctly treated the report as mere opinion rather than scientific evidence. The revenue's appeal was filed without proper application of mind with incomplete documentation. Case-Laws Customs Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446505