https://www.taxtmi.com/caselaws?id=446508 CESTAT Allahabad allowed the appeal regarding confiscation of betel nuts seized during domestic transportation. The Tribunal held that betel nuts are not specified goods under Section 123 of the Customs Act, 1962, placing the burden of proving smuggled nature on Custom Authorities. The revenue failed to establish foreign origin or illegal importation through satisfactory evidence. Local trade opinion cannot substitute legal evidence. Non-existence of consigner at specified address and GST registration cancellation alone do not prove foreign origin or smuggling. The goods were being transported domestically without crossing international borders. Custom Authorities failed to discharge their burden of proof, resulting in the appeal being allowed. en-us Mon, 06 Nov 2023 00:00:00 +0530 Wed, 06 Dec 2023 08:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446508 CESTAT Allahabad allowed the appeal regarding confiscation of betel nuts seized during domestic transportation. The Tribunal held that betel nuts are not specified goods under Section 123 of the Customs Act, 1962, placing the burden of proving smuggled nature on Custom Authorities. The revenue failed to establish foreign origin or illegal importation through satisfactory evidence. Local trade opinion cannot substitute legal evidence. Non-existence of consigner at specified address and GST registration cancellation alone do not prove foreign origin or smuggling. The goods were being transported domestically without crossing international borders. Custom Authorities failed to discharge their burden of proof, resulting in the appeal being allowed. Case-Laws Customs Mon, 06 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446508