https://www.taxtmi.com/caselaws?id=781744 CESTAT set aside confiscation of 227 bags of betel nuts and the penalties imposed under Sections 111(b), 111(d) and 112(b) of the Customs Act. It held that betel nuts are not notified under Section 123, so the burden lay on the department to prove foreign origin and smuggled nature, which it failed to do. The vehicle was intercepted in the domestic area with valid transport documents, and all statements indicated Indian origin, locally procured goods. The dispute arose solely from an incorrect consignee address in the bills, which was treated as a genuine clerical error. All three appeals were allowed. en-us Wed, 15 Oct 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781744 CESTAT set aside confiscation of 227 bags of betel nuts and the penalties imposed under Sections 111(b), 111(d) and 112(b) of the Customs Act. It held that betel nuts are not notified under Section 123, so the burden lay on the department to prove foreign origin and smuggled nature, which it failed to do. The vehicle was intercepted in the domestic area with valid transport documents, and all statements indicated Indian origin, locally procured goods. The dispute arose solely from an incorrect consignee address in the bills, which was treated as a genuine clerical error. All three appeals were allowed. Case-Laws Customs Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781744