https://www.taxtmi.com/caselaws?id=465131 CESTAT Kolkata set aside the confiscation and penalties imposed under s.112 of the Customs Act for alleged smuggling of betel nuts from Nepal. The Tribunal held that the Department failed to discharge its burden of proof, as the betel nuts are not notified goods under s.123 and no cogent evidence was produced to establish foreign origin or illicit import. The appellants produced a bill showing lawful purchase through auction and subsequent legal sale, which the Department did not rebut. Finding no material to show the appellants' involvement in smuggling, the Tribunal held the penalties unsustainable and allowed the appeals. en-us Fri, 10 Jan 2025 00:00:00 +0530 Sun, 07 Dec 2025 20:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465131 CESTAT Kolkata set aside the confiscation and penalties imposed under s.112 of the Customs Act for alleged smuggling of betel nuts from Nepal. The Tribunal held that the Department failed to discharge its burden of proof, as the betel nuts are not notified goods under s.123 and no cogent evidence was produced to establish foreign origin or illicit import. The appellants produced a bill showing lawful purchase through auction and subsequent legal sale, which the Department did not rebut. Finding no material to show the appellants' involvement in smuggling, the Tribunal held the penalties unsustainable and allowed the appeals. Case-Laws Customs Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465131