2003 (6) TMI 349 - AT - Customs

Confiscation - Betal nuts - Non-notified item - Ownership of goods transported by Rail - Determination of

Summary

The Appellate Tribunal CESTAT, Kolkata directed customs authorities to release 74 bags of betel nuts seized from Howrah station to the railway authorities as the appellants claimed ownership with railway receipts. The authorities failed to prove the betel nuts were of foreign origin or smuggled. The customs authorities must release the goods, and the appellants can approach the railway authorities for further action.