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2020 (9) TMI 525 - AT - CustomsSmuggling - Provisional release of seized goods - Betel Nuts and Black Pepper - prohibited goods or not - evidence with revenue to establish that the same were smuggled into the country or not - HELD THAT:- There are no evidence to establish that the goods which were moved within the country, were smuggled in the country and therefore, it was high handedness on the part of revenue to have detained the said goods not released the same inspite of the order of learned Commissioner (Appeals). The appeal filed by Revenue is dismissed - Further, Revenue is directed to release Black Pepper and Betel Nuts to the respondents by 15 March, 2020.
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