https://www.taxtmi.com/caselaws?id=464721 CESTAT All. allowed the appeal, set aside the confiscation of the peas and vehicle and quashed penalties under s.112. The Tribunal found the Department failed to prove foreign/Nepali origin of the goods, no expert opinion or conclusive evidence was produced, and the goods are not covered by s.123, placing the burden of proof on Revenue. The appellant's claim of local purchases and accompanying documents were not properly discredited, so confiscation could not be sustained. en-us Tue, 29 Apr 2025 00:00:00 +0530 Fri, 07 Nov 2025 13:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464721 CESTAT All. allowed the appeal, set aside the confiscation of the peas and vehicle and quashed penalties under s.112. The Tribunal found the Department failed to prove foreign/Nepali origin of the goods, no expert opinion or conclusive evidence was produced, and the goods are not covered by s.123, placing the burden of proof on Revenue. The appellant's claim of local purchases and accompanying documents were not properly discredited, so confiscation could not be sustained. Case-Laws Customs Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464721