https://www.taxtmi.com/caselaws?id=767400 CESTAT Kolkata held that confiscation of seized betel nuts failed due to insufficient evidence of foreign origin and smuggling. Since betel nuts are not notified under Section 123 of Customs Act 1962, the onus was on the Department to prove smuggling. The tribunal found that ARDF reports alone cannot establish foreign origin as ARDF is not government-accredited for origin certification, following Allahabad HC precedent. Without corroborative evidence beyond unreliable ARDF reports, confiscation and penalty under Section 112(b) were unsustainable. Appeal allowed, impugned order set aside. en-us Wed, 18 Dec 2024 00:00:00 +0530 Tue, 18 Mar 2025 08:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767400 CESTAT Kolkata held that confiscation of seized betel nuts failed due to insufficient evidence of foreign origin and smuggling. Since betel nuts are not notified under Section 123 of Customs Act 1962, the onus was on the Department to prove smuggling. The tribunal found that ARDF reports alone cannot establish foreign origin as ARDF is not government-accredited for origin certification, following Allahabad HC precedent. Without corroborative evidence beyond unreliable ARDF reports, confiscation and penalty under Section 112(b) were unsustainable. Appeal allowed, impugned order set aside. Case-Laws Customs Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767400