Confiscation of seized goods - The betel nut being non notified ...
Customs Department Fails to Prove Smuggling of Betel Nuts; Confiscation Deemed Unwarranted Due to Unreliable Evidence.
December 11, 2020
Case Laws Customs AT
Confiscation of seized goods - The betel nut being non notified goods; burden to prove the fact of smuggling lies on the department and the same has not been discharged; the report of ADRF, Mangalore cannot be relied upon - On the issue of goods being held to be unfit for human consumption, it is held that as the goods are neither imported nor proved to be smuggled, no action by Customs is warranted. - AT
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