https://www.taxtmi.com/caselaws?id=451151 CESTAT Kolkata held that Revenue failed to prove betel nuts were smuggled goods of foreign origin. Since betel nuts are not notified items under Section 123 of Customs Act 1962, onus lay on Revenue to establish smuggling. Appellant produced procurement documents showing legitimate acquisition through proper channels. Revenue's failure to discharge burden of proof rendered confiscation unsustainable. Confiscation order set aside, no penalty imposed, appeal allowed. en-us Mon, 04 Mar 2024 00:00:00 +0530 Thu, 21 Mar 2024 06:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451151 CESTAT Kolkata held that Revenue failed to prove betel nuts were smuggled goods of foreign origin. Since betel nuts are not notified items under Section 123 of Customs Act 1962, onus lay on Revenue to establish smuggling. Appellant produced procurement documents showing legitimate acquisition through proper channels. Revenue's failure to discharge burden of proof rendered confiscation unsustainable. Confiscation order set aside, no penalty imposed, appeal allowed. Case-Laws Customs Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451151