https://www.taxtmi.com/caselaws?id=464706 CESTAT KOLKATA - AT allowed the appeal, setting aside confiscation, redemption fine and penalties. The tribunal held that black pepper and peas seized in Muzaffarpur were not shown to be covered by any statutory notification under Section 123, so the reverse burden on possessor did not arise. Revenue failed to prove foreign origin: no enquiries about brand proprietors, no testing by empanelled agencies, and seizure was a town seizure within Indian territory. For these reasons the impugned order was quashed and the penalties and confiscation were held unwarranted. en-us Wed, 23 Apr 2025 00:00:00 +0530 Mon, 10 Nov 2025 15:40:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464706 CESTAT KOLKATA - AT allowed the appeal, setting aside confiscation, redemption fine and penalties. The tribunal held that black pepper and peas seized in Muzaffarpur were not shown to be covered by any statutory notification under Section 123, so the reverse burden on possessor did not arise. Revenue failed to prove foreign origin: no enquiries about brand proprietors, no testing by empanelled agencies, and seizure was a town seizure within Indian territory. For these reasons the impugned order was quashed and the penalties and confiscation were held unwarranted. Case-Laws Customs Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464706