2024 (2) TMI 915 - SCH - Customs

Smuggling - Betel nuts (foreign Origin goods) - goods notified under Section 123 of the Customs Act or not - burden to prove - reliability on statements which were subsequently retracted - it was held by High Court that Based on presumptions and assumptions, it cannot be held that the goods were smuggled goods and in the absence of any evidence produced by the revenue to discharge the burden cast upon them, the Tribunal noting the facts of the case had rightly granted the relief in favour of the respondents - HELD THAT - In view of the concurrent finding of fact, no case for interference with the impugned order is made out. SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petitions due to no case for interference with the impugned order being made out. The pending application was disposed of accordingly.