CESTAT Kolkata Orders Return of Betel Nuts Seized on Presumption

Rajesh Kumar Jain Vs Commissioner of Customs (Preventive) (CESTAT Kolkata) The case concerns an appeal before CESTAT Kolkata against the confiscation of betel nuts and penalties imposed on the appellants under Section 112 of the Customs Act, 1962. The dispute arose when Appellant No. 1 sold 150 kgs of betel nuts to Appellant No. 2 through Tax Invoice No. 000792 dated 28.09.2020. The goods were transported via a public bus from Siliguri to Purnia, with the transportation challan and tax invoice handed to the bus conductor. On 29.09.2020, Customs Officers of the Raigunj Customs Preventive Unit i...