Seized Betel Nuts' Provisional Release: Revenue Must Prove Foreign Origin; 25% Deposit Condition Unjustified Under Customs Act Section 123.

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....Provisional Release of seized Betel Nuts - betel nuts are not notified items in terms of section 123 of Customs Act and as such, the onus to prove that the same are of foreign origin and their smuggled character lies heavily on the Revenue - In the absence of the same, the provisional release subject to heavy condition of deposit of 25% of the seized value cannot be held to be justified. - AT....