https://www.taxtmi.com/caselaws?id=780233 CESTAT held that seized areca nuts were neither prohibited nor Section 123 notified goods, so the burden lay on Revenue to prove smuggling. Revenue failed to discharge that onus, and statements alone did not suffice to establish illegal importation. Consequently, penalties imposed by lower authorities were set aside and the appeals disposed of in favor of the appellants. en-us Mon, 15 Sep 2025 00:00:00 +0530 Sat, 25 Oct 2025 09:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780233 CESTAT held that seized areca nuts were neither prohibited nor Section 123 notified goods, so the burden lay on Revenue to prove smuggling. Revenue failed to discharge that onus, and statements alone did not suffice to establish illegal importation. Consequently, penalties imposed by lower authorities were set aside and the appeals disposed of in favor of the appellants. Case-Laws Customs Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780233