https://www.taxtmi.com/caselaws?id=770396 CESTAT Kolkata set aside confiscation and penalty orders involving 4000 kgs betel nuts valued at Rs.8,00,000 seized during railway transportation. Revenue failed to prove foreign origin and smuggling, relying solely on unreliable ARDF laboratory report. Court held burden of proof for non-notified goods lies entirely on Revenue and cannot be shifted. Following HC precedents in Ritu Kumar and Raj Kumar Jaiswal cases, CESTAT ruled that without cogent evidence establishing foreign origin, confiscation under Section 111(b)&(d) and penalty under Section 112(b) of Customs Act cannot be sustained. Appeal allowed. en-us Tue, 06 May 2025 00:00:00 +0530 Sat, 10 May 2025 08:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770396 CESTAT Kolkata set aside confiscation and penalty orders involving 4000 kgs betel nuts valued at Rs.8,00,000 seized during railway transportation. Revenue failed to prove foreign origin and smuggling, relying solely on unreliable ARDF laboratory report. Court held burden of proof for non-notified goods lies entirely on Revenue and cannot be shifted. Following HC precedents in Ritu Kumar and Raj Kumar Jaiswal cases, CESTAT ruled that without cogent evidence establishing foreign origin, confiscation under Section 111(b)&(d) and penalty under Section 112(b) of Customs Act cannot be sustained. Appeal allowed. Case-Laws Customs Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770396