https://www.taxtmi.com/highlights?id=105096 For non-notified betel nuts, the burden under Section 123 remains on Revenue to prove their smuggled character and cannot be discharged by assumptions, presumptions or uncorroborated statements. Transport documents identifying consignors in Mizoram and consignees in West Bengal do not establish cross-border movement. An expert opinion that samples merely appear to originate from the North-East, including the Myanmar region, is inconclusive of Myanmar origin. Without reliable proof of foreign origin and illicit importation, absolute confiscation of the goods and consequential penalties cannot be sustained. en-us Sat, 17 Oct 2026 05:20:35 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105096 For non-notified betel nuts, the burden under Section 123 remains on Revenue to prove their smuggled character and cannot be discharged by assumptions, presumptions or uncorroborated statements. Transport documents identifying consignors in Mizoram and consignees in West Bengal do not establish cross-border movement. An expert opinion that samples merely appear to originate from the North-East, including the Myanmar region, is inconclusive of Myanmar origin. Without reliable proof of foreign origin and illicit importation, absolute confiscation of the goods and consequential penalties cannot be sustained. Highlights Customs Sat, 17 Oct 2026 05:20:35 +0530 https://www.taxtmi.com/highlights?id=105096