2001 (8) TMI 1080 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata allowed four appeals related to the confiscation of betel nuts by the Customs staff. The Tribunal found that holding the betel nuts as of foreign origin based solely on trade opinion was not conclusive. The betel nuts were non-notified items, and the Revenue failed to prove they were smuggled. The impugned Order of the Commissioner for confiscation was deemed unsustainable, and the appeals were allowed with consequential reliefs to the appellants.