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Customs - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Smuggling - foreign origin betel nuts - Violation of principles ...

Case Laws     Customs

December 7, 2023

Smuggling - foreign origin betel nuts - Violation of principles of judicial discipline - impugned goods i.e. Betel Nuts and Black Pepper are not the goods specified or notified under Section 123 of the Customs Act, 1962. Thus the burden to prove the smuggled nature of these goods lies on the Custom Authorities - AT

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