https://www.taxtmi.com/caselaws?id=781892 For goods not notified under Section 123 of the Customs Act, 1962, the burden remained on the Revenue to prove that the cut betel nuts were of foreign origin and smuggled before confiscation or penalty could be sustained. The assessee's e-auction release order and subsequent invoice evidenced lawful acquisition, and the Revenue failed to rebut that showing. Confiscation was therefore unsustainable, and the redemption fine, customs duty and penalty could not be levied. en-us Thu, 12 Jun 2025 00:00:00 +0530 Thu, 20 Nov 2025 18:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781892 For goods not notified under Section 123 of the Customs Act, 1962, the burden remained on the Revenue to prove that the cut betel nuts were of foreign origin and smuggled before confiscation or penalty could be sustained. The assessee's e-auction release order and subsequent invoice evidenced lawful acquisition, and the Revenue failed to rebut that showing. Confiscation was therefore unsustainable, and the redemption fine, customs duty and penalty could not be levied. Case-Laws Customs Thu, 12 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781892