https://www.taxtmi.com/caselaws?id=794227 For non-notified goods, the Revenue must affirmatively prove foreign origin before confiscation and penalty can be sustained. Areca nuts are not notified goods under Section 123 of the Customs Act, so the burden remained on the Revenue to establish foreign origin by evidence. On the facts recorded, that burden was not discharged, and mere belief was insufficient. Absolute confiscation could not be sustained and penalty was not imposable, with the issue decided in favour of the assessee. en-us Wed, 17 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794227 For non-notified goods, the Revenue must affirmatively prove foreign origin before confiscation and penalty can be sustained. Areca nuts are not notified goods under Section 123 of the Customs Act, so the burden remained on the Revenue to establish foreign origin by evidence. On the facts recorded, that burden was not discharged, and mere belief was insufficient. Absolute confiscation could not be sustained and penalty was not imposable, with the issue decided in favour of the assessee. Case-Laws Customs Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794227