https://www.taxtmi.com/caselaws?id=780284 CESTAT allowed the appeal, holding the confiscation of seized peas unsustainable and setting aside penalties under s.112 of the Customs Act. The tribunal found the department failed to prove foreign/Nepali origin or illicit importation under s.123, produced no expert opinion or tests to distinguish origin, and ignored the appellant's documentary claim of local purchases. Because the goods were not specified under s.123 and the smuggled nature was not established, the impugned confiscation and consequent penalties were quashed. en-us Tue, 19 Aug 2025 00:00:00 +0530 Tue, 28 Oct 2025 08:33:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780284 CESTAT allowed the appeal, holding the confiscation of seized peas unsustainable and setting aside penalties under s.112 of the Customs Act. The tribunal found the department failed to prove foreign/Nepali origin or illicit importation under s.123, produced no expert opinion or tests to distinguish origin, and ignored the appellant's documentary claim of local purchases. Because the goods were not specified under s.123 and the smuggled nature was not established, the impugned confiscation and consequent penalties were quashed. Case-Laws Customs Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780284