https://www.taxtmi.com/highlights?id=83234 Seizure of goods as smuggled into the country from Myanmar u/s 130 of the Customs Act, 1962. The burden of proof lies on the respondent u/s 123 to show that the seized areca nuts are not smuggled goods, or on the Department u/s 111 to establish that the seized betel nuts are of foreign origin and smuggled before confiscation. The High Court emphasized that the existence of a substantial question of law is a prerequisite for exercising jurisdiction u/s 130. The Court examined whether the Appellate Tribunal ignored material evidence or acted without evidence, which could constitute a substantial question of law. The Court analyzed the evidence, including the proximity to the international border, lack of foreign markings, absence of expert op..... en-us Tue, 19 Nov 2024 08:40:49 +0530 Tue, 19 Nov 2024 08:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=83234 Seizure of goods as smuggled into the country from Myanmar u/s 130 of the Customs Act, 1962. The burden of proof lies on the respondent u/s 123 to show that the seized areca nuts are not smuggled goods, or on the Department u/s 111 to establish that the seized betel nuts are of foreign origin and smuggled before confiscation. The High Court emphasized that the existence of a substantial question of law is a prerequisite for exercising jurisdiction u/s 130. The Court examined whether the Appellate Tribunal ignored material evidence or acted without evidence, which could constitute a substantial question of law. The Court analyzed the evidence, including the proximity to the international border, lack of foreign markings, absence of expert op..... Highlights Customs Tue, 19 Nov 2024 08:40:49 +0530 https://www.taxtmi.com/highlights?id=83234