https://www.taxtmi.com/caselaws?id=776466 The CESTAT Kolkata held that the Revenue failed to prove that the areca nuts/betel nuts seized were smuggled, as these goods are neither prohibited nor notified under Section 123 of the Customs Act, 1962. Since the onus to establish smuggling rested on the Revenue and was not discharged, penalties under Sections 112(a) and 112(b) of the Customs Act could not be imposed. Consequently, the penalties imposed on the appellants were set aside and the appeals were allowed. en-us Wed, 30 Jul 2025 00:00:00 +0530 Tue, 12 Aug 2025 08:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776466 The CESTAT Kolkata held that the Revenue failed to prove that the areca nuts/betel nuts seized were smuggled, as these goods are neither prohibited nor notified under Section 123 of the Customs Act, 1962. Since the onus to establish smuggling rested on the Revenue and was not discharged, penalties under Sections 112(a) and 112(b) of the Customs Act could not be imposed. Consequently, the penalties imposed on the appellants were set aside and the appeals were allowed. Case-Laws Customs Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776466