2020 (2) TMI 1210

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....ar Tiwari, Authorized Representative for Appellant Shri Tanmay Sadh, Advocate for Respondent ARCHANA WADHWA The Revenue is in appeal against the order of Commissioner (Appeals) vide which he has set aside the confiscation of the betel nuts on the ground that there is nothing on record to show that the same were not purchased from the local market and were of foreign origin. He has also observed....

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....e has relied upon many decisions of the Tribunal which also stands upheld by Hon'ble High Courts. 2. We find that the identical appeals of the Revenue were considered by the Tribunal in the case of :- (a) Commissioner of Customs (Prev.), Lucknow V/s M/s Bramhaputra Cargo Carriers Private Ltd. vide Final Order No.71180-71184/2019 dated 20 June, 2019. (b) Commissioner of Customs (Prev.), Luckno....