https://www.taxtmi.com/caselaws?id=782587 CESTAT allowed the appeal, setting aside confiscation of peas and the truck, as well as related duty demand and penalties. The Tribunal held that peas are not notified goods under Section 123 of the Customs Act; hence the burden of proof lay on the Revenue to establish their Nepali origin and smuggled nature. No expert opinion, investigation, or corroborative evidence was produced to show foreign origin, and mere statements under Section 108 could not suffice without corroboration. In the absence of proof of smuggling, confiscation of goods and vehicle, and consequential duty and penalties, were held unsustainable in law and thus quashed. en-us Mon, 21 Apr 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782587 CESTAT allowed the appeal, setting aside confiscation of peas and the truck, as well as related duty demand and penalties. The Tribunal held that peas are not notified goods under Section 123 of the Customs Act; hence the burden of proof lay on the Revenue to establish their Nepali origin and smuggled nature. No expert opinion, investigation, or corroborative evidence was produced to show foreign origin, and mere statements under Section 108 could not suffice without corroboration. In the absence of proof of smuggling, confiscation of goods and vehicle, and consequential duty and penalties, were held unsustainable in law and thus quashed. Case-Laws Customs Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782587