AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
Home / 
2000 (5) TMI 750
X X X X Extracts X X X X
X X X X Extracts X X X X
.... [Order]. - Vide the impugned orders 45 bags of betel nut belonging to the appellant have been confiscated absolutely and personal penalty of Rs. 50,000/- has been imposed. 2. After hearing Shri A. Sinha, ld. Consultant and Shri R.K. Roy. ld JDR, I find that the betel nut is a non-notified items under the provision of Section 123. As such the onus to prove that the same are smuggled l....