https://www.taxtmi.com/caselaws?id=781817 CESTAT Kolkata allowed the appeal against confiscation of black pepper and peas allegedly smuggled from Nepal. The Tribunal held that since the goods had already suffered GST and were seized in town, not at an international border, port, or airport, and were not notified goods under S.123 of the Customs Act 1962, the burden of proving foreign origin and smuggling lay on the Revenue. As the Revenue failed to discharge this onus, confiscation and redemption fine were held unsustainable, and no penalty could be imposed on the appellants. en-us Wed, 02 Jul 2025 00:00:00 +0530 Fri, 21 Nov 2025 08:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781817 CESTAT Kolkata allowed the appeal against confiscation of black pepper and peas allegedly smuggled from Nepal. The Tribunal held that since the goods had already suffered GST and were seized in town, not at an international border, port, or airport, and were not notified goods under S.123 of the Customs Act 1962, the burden of proving foreign origin and smuggling lay on the Revenue. As the Revenue failed to discharge this onus, confiscation and redemption fine were held unsustainable, and no penalty could be imposed on the appellants. Case-Laws Customs Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781817