https://www.taxtmi.com/caselaws?id=767475 HC dismissed appellant's appeal regarding compensation for seized betel nuts. Customs authorities admitted goods valued at Rs.88 lakhs at seizure but destroyed them after one and half years claiming unfitness for consumption. Court held Customs failed to discharge onus of proving deterioration occurred naturally rather than due to their custody negligence. Respondent should have been given opportunity to be present during testing or obtain second opinion before destruction. Customs authorities directed to pay compensation within four weeks for failing to provide satisfactory explanation for goods' deterioration while in their custody. en-us Thu, 13 Mar 2025 00:00:00 +0530 Wed, 19 Mar 2025 06:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767475 HC dismissed appellant's appeal regarding compensation for seized betel nuts. Customs authorities admitted goods valued at Rs.88 lakhs at seizure but destroyed them after one and half years claiming unfitness for consumption. Court held Customs failed to discharge onus of proving deterioration occurred naturally rather than due to their custody negligence. Respondent should have been given opportunity to be present during testing or obtain second opinion before destruction. Customs authorities directed to pay compensation within four weeks for failing to provide satisfactory explanation for goods' deterioration while in their custody. Case-Laws Customs Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767475