https://www.taxtmi.com/caselaws?id=801239 Non-notified betel nuts do not attract the reverse burden under Section 123 of the Customs Act, 1962; Revenue must establish foreign origin and illicit importation through cogent evidence. Invoices identifying domestic consignors and consignees, interception away from the Indo-Myanmar border, and an inconclusive report suggesting possible North-East or Myanmar origin did not prove smuggling. Statements unsupported by independent evidence were insufficient to establish illegal importation. Consequently, confiscation of the betel nuts and related penalties were unsustainable. en-us Thu, 15 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801239 Non-notified betel nuts do not attract the reverse burden under Section 123 of the Customs Act, 1962; Revenue must establish foreign origin and illicit importation through cogent evidence. Invoices identifying domestic consignors and consignees, interception away from the Indo-Myanmar border, and an inconclusive report suggesting possible North-East or Myanmar origin did not prove smuggling. Statements unsupported by independent evidence were insufficient to establish illegal importation. Consequently, confiscation of the betel nuts and related penalties were unsustainable. Case-Laws Customs Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801239