2000 (5) TMI 750 - AT - Customs

Summary

The appellate tribunal set aside the order confiscating 45 bags of betel nut and imposing a penalty of Rs. 50,000 on the appellant. The tribunal found that the betel nut was a non-notified item, placing the burden of proof on the department to show it was smuggled and of foreign origin. The tribunal concluded that the department failed to provide satisfactory evidence, so the appeal was allowed.