https://www.taxtmi.com/caselaws?id=781650 CESTAT Kolkata (AT) set aside confiscation and redemption fine for seized black pepper, dry peas and dry khajur, finding Customs failed to prove the goods were smuggled or of foreign origin. Laboratory tests could not opine on foreign origin, and the Department did not discharge its burden under Section 123. In consequence, confiscation, redemption fine and penalties against the appellant, the proprietor and the godown-keeper were quashed. The appeal was allowed and the impugned order withdrawn, with reference to HC authority on burden of proof. en-us Fri, 31 Oct 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781650 CESTAT Kolkata (AT) set aside confiscation and redemption fine for seized black pepper, dry peas and dry khajur, finding Customs failed to prove the goods were smuggled or of foreign origin. Laboratory tests could not opine on foreign origin, and the Department did not discharge its burden under Section 123. In consequence, confiscation, redemption fine and penalties against the appellant, the proprietor and the godown-keeper were quashed. The appeal was allowed and the impugned order withdrawn, with reference to HC authority on burden of proof. Case-Laws Customs Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781650