https://www.taxtmi.com/caselaws?id=446577 CESTAT Allahabad allowed the appeal regarding seizure of betel nuts and black pepper. The Tribunal held that since these goods are not specified under Section 123 of Customs Act, 1962, the burden of proving smuggled nature lies on Custom Authorities. No evidence was presented to establish foreign origin or illegal importation. The Tribunal found the entire proceedings following show cause notice violated principles of judicial discipline, as there was clear finding that no evidence existed to prove the goods were smuggled. The order directed immediate release of the goods to respondent. en-us Fri, 20 Oct 2023 00:00:00 +0530 Wed, 06 Dec 2023 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446577 CESTAT Allahabad allowed the appeal regarding seizure of betel nuts and black pepper. The Tribunal held that since these goods are not specified under Section 123 of Customs Act, 1962, the burden of proving smuggled nature lies on Custom Authorities. No evidence was presented to establish foreign origin or illegal importation. The Tribunal found the entire proceedings following show cause notice violated principles of judicial discipline, as there was clear finding that no evidence existed to prove the goods were smuggled. The order directed immediate release of the goods to respondent. Case-Laws Customs Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446577