https://www.taxtmi.com/caselaws?id=47698 The court upheld the Tribunal's decision to set aside the Commissioner of Customs' order, concluding that the Customs Authorities failed to prove the seized betel nuts were smuggled or of foreign origin. The initial burden of proof under Section 123 of the Customs Act was not met, and the evidence, including trader statements under Section 108, was deemed unreliable. Consequently, the application by the Revenue was dismissed, with no order as to costs. en-us Thu, 04 May 2006 00:00:00 +0530 Wed, 06 Mar 2024 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47698 The court upheld the Tribunal's decision to set aside the Commissioner of Customs' order, concluding that the Customs Authorities failed to prove the seized betel nuts were smuggled or of foreign origin. The initial burden of proof under Section 123 of the Customs Act was not met, and the evidence, including trader statements under Section 108, was deemed unreliable. Consequently, the application by the Revenue was dismissed, with no order as to costs. Case-Laws Customs Thu, 04 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47698