https://www.taxtmi.com/caselaws?id=53916 The appeal was allowed as the Tribunal found no evidence to establish smuggling of Betel nuts valued at Rs. 90,000 from Nepal, as they were not notified under Section 123 of the Customs Act. The goods were seized far from the international border, and insufficient evidence supported a case of smuggling. The confiscation was deemed unjustified, resulting in consequential relief to the appellant. en-us Mon, 28 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 18:14:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53916 The appeal was allowed as the Tribunal found no evidence to establish smuggling of Betel nuts valued at Rs. 90,000 from Nepal, as they were not notified under Section 123 of the Customs Act. The goods were seized far from the international border, and insufficient evidence supported a case of smuggling. The confiscation was deemed unjustified, resulting in consequential relief to the appellant. Case-Laws Customs Mon, 28 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53916