https://www.taxtmi.com/caselaws?id=775914 The CESTAT Kolkata held that the areca nuts seized were neither prohibited nor notified goods under the Customs Act, 1962. The Revenue failed to prove that the goods were smuggled into the country by the appellants. Consequently, the onus to establish smuggling was not discharged, and no penalty could be imposed. The penalties previously levied on the appellants were set aside, and the appeal was allowed. en-us Tue, 29 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775914 The CESTAT Kolkata held that the areca nuts seized were neither prohibited nor notified goods under the Customs Act, 1962. The Revenue failed to prove that the goods were smuggled into the country by the appellants. Consequently, the onus to establish smuggling was not discharged, and no penalty could be imposed. The penalties previously levied on the appellants were set aside, and the appeal was allowed. Case-Laws Customs Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775914