https://www.taxtmi.com/caselaws?id=53264 The Tribunal set aside the Commissioner's order, allowing all appeals in favor of the appellants. It found no concrete evidence to prove the betel nuts were smuggled or of foreign origin, deeming the penalties and confiscation unjustified. The decision was based on suspicion rather than substantial proof. en-us Tue, 08 Jun 2004 00:00:00 +0530 Fri, 05 Jul 2024 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53264 The Tribunal set aside the Commissioner's order, allowing all appeals in favor of the appellants. It found no concrete evidence to prove the betel nuts were smuggled or of foreign origin, deeming the penalties and confiscation unjustified. The decision was based on suspicion rather than substantial proof. Case-Laws Customs Tue, 08 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53264