https://www.taxtmi.com/caselaws?id=465971 Seizure and burden of proof concerning imported betel nuts: because the goods are not designated as notified items, the legal onus rests on the revenue to establish that the consignments were smuggled, identify their foreign origin, and explain the mode of entry; the revenue failed to produce cogent evidence on origin or smuggling, so the impugned finding that the seizure could not be sustained was upheld and the revenue appeals were dismissed. en-us Thu, 03 Aug 2023 00:00:00 +0530 Sat, 17 Jan 2026 10:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465971 Seizure and burden of proof concerning imported betel nuts: because the goods are not designated as notified items, the legal onus rests on the revenue to establish that the consignments were smuggled, identify their foreign origin, and explain the mode of entry; the revenue failed to produce cogent evidence on origin or smuggling, so the impugned finding that the seizure could not be sustained was upheld and the revenue appeals were dismissed. Case-Laws Customs Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465971