2005 (2) TMI 277 - AT - Customs

Summary

The appeal was against the confiscation of 10 bags of Betel nuts valued at Rs. 90,000 on the grounds of smuggling from Nepal. The Tribunal found no evidence to establish smuggling, especially since Betel nuts were not notified under Section 123 of the Customs Act. The goods were seized far from the international border, and there was insufficient evidence to support a case of smuggling. The confiscation was deemed unjustified, and the appeal was allowed with consequential relief to the appellant.