https://www.taxtmi.com/caselaws?id=47043 The Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) found no legal issue in the case involving the interpretation of Section 123 of the Customs Act, 1962. It was determined that Section 123, which concerns the burden of proof for seized goods, does not apply to non-notified goods like the betel-nuts in question. The burden of proof in such cases follows general evidence rules, placing the burden on the party making the allegation. As a result, the application was dismissed without costs, and parties were instructed to comply with the tribunal's order. en-us Mon, 26 Jul 2004 00:00:00 +0530 Mon, 26 Jul 2010 16:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47043 The Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) found no legal issue in the case involving the interpretation of Section 123 of the Customs Act, 1962. It was determined that Section 123, which concerns the burden of proof for seized goods, does not apply to non-notified goods like the betel-nuts in question. The burden of proof in such cases follows general evidence rules, placing the burden on the party making the allegation. As a result, the application was dismissed without costs, and parties were instructed to comply with the tribunal's order. Case-Laws Customs Mon, 26 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47043