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2017 (9) TMI 1501 - AT - CustomsSeizure of goods - Betel nuts - department is of the view that the respondent had not been able to satisfactorily explain the procurement of the goods - Held that: - the Customs officers merely proceeded on the basis of information collected through sources - it is well settled that the onus lies with the department to establish that the goods are of foreign origin in respect of non-notified goods. The claim of the department that the respondent failed to produce the evidence of procurement of goods is fallacious and cannot be accepted - appeal dismissed - decided against Revenue.
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