https://www.taxtmi.com/caselaws?id=314254 CESTAT Kolkata dismissed Revenue's appeal in a betel nut smuggling case. Since betel nut is not a notified good under Section 123 of Customs Act 1962, onus was on Revenue to prove smuggling. Revenue failed to provide direct evidence that goods imported from Nepal were smuggled, relying only on driver and khalasi statements. Court found no proof of illegal importation and upheld lower order dismissing confiscation proceedings against respondent. en-us Mon, 15 May 2023 00:00:00 +0530 Tue, 28 May 2024 20:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314254 CESTAT Kolkata dismissed Revenue's appeal in a betel nut smuggling case. Since betel nut is not a notified good under Section 123 of Customs Act 1962, onus was on Revenue to prove smuggling. Revenue failed to provide direct evidence that goods imported from Nepal were smuggled, relying only on driver and khalasi statements. Court found no proof of illegal importation and upheld lower order dismissing confiscation proceedings against respondent. Case-Laws Customs Mon, 15 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314254