https://www.taxtmi.com/caselaws?id=781321 CESTAT ALLAHABAD - AT dismissed the Revenue's appeal and upheld release of the seized posta dana, finding no evidence establishing foreign origin or smuggling. The Tribunal held that reliance on opinions of three local traders was insufficient, no expert or notified laboratory report was produced, and posta dana is not specified under s.123 Customs Act, 1962, so the burden to prove smuggling lay on authorities. Documents produced by the respondent, if unverifiable by authorities, should be addressed under domestic law, not treated as contraventions under the Customs Act. en-us Tue, 15 Jul 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781321 CESTAT ALLAHABAD - AT dismissed the Revenue's appeal and upheld release of the seized posta dana, finding no evidence establishing foreign origin or smuggling. The Tribunal held that reliance on opinions of three local traders was insufficient, no expert or notified laboratory report was produced, and posta dana is not specified under s.123 Customs Act, 1962, so the burden to prove smuggling lay on authorities. Documents produced by the respondent, if unverifiable by authorities, should be addressed under domestic law, not treated as contraventions under the Customs Act. Case-Laws Customs Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781321