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Customs - Highlights / Catch Notes

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Smuggling - red Betel Nuts - Foreign origin goods - In the ...


Appellate Authority rules red betel nuts cannot be confiscated without evidence of foreign origin and illegal smuggling.

October 18, 2023

Case Laws     Customs     AT

Smuggling - red Betel Nuts - Foreign origin goods - In the absence of any positive evidence to establish the foreign origin of the goods and their illegal smuggling into the country, the Appellate Authority is agreed upon that their confiscation is neither warranted nor justified. As such, there are no infirmity in the impugned order of the Commissioner (Appeals). - AT

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