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2008 (9) TMI 608 - HC - CustomsSmuggled goods – seized - confiscation - Tribunal set aside the order of confiscation and penalty on the ground that Custom authorities have failed to prove that “betel nuts were of foreign origin and they were imported illegally - Whether the Tribunal without referring any of the evidence which has been relied upon by the original or appellate authority was justified in reversing the said order - Whether the finding arrived at by the Tribunal is perverse in the sense that without adhering to the material evidence it has arrived at such a finding – Held that:- onus to prove that the same is of foreign origin lies on Custom authority, betel nuts directed to be confiscated cannot be said with certainty to be of foreign origin, formulated is in affirmative and it is held that in the facts and circumstances of the case the Tribunal was justified in reversing the order of original and the appellate authority, finding arrived at by the Tribunal is based on sound principle and cannot be said to be perverse, Tax cases stand disposed off accordingly
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