CESTAT Set Aside Vehicle Confiscation as Customs Failed to Prove Foreign Origin of Goods

Smt. Kanchan Devi Vs Commissioner of Customs (Preventive) (CESTAT Kolkata) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, allowed the appeal and set aside the confiscation of a vehicle along with redemption fine and penalty imposed under the Customs Act, 1962, holding that the Revenue failed to establish that the seized goods were of foreign origin. The case arose from interception of a vehicle on October 5, 2020, near Maithi Toll Plaza, carrying 100 jute bags of green and yellow peas weighing approximately 4,300 kilograms. The driver produced an invoice describing t...