Initial burden to show that seized betel nuts are of foreign origin lies upon revenue

Smti. Nemluni Vs Commissioner Of Customs (Gauhati High Court) Gauhati High Court held that betel nuts not being a notified item under section 123(2) of the Customs Act, 1962, the initial burden to show that the material seized is of foreign origin lies upon the revenue authority. Confiscation unsustained as revenue failed to discharge its initial burden. Facts- DRI officers intercepted seven trucks loaded with betel nuts suspected to be of foreign origin. These trucks were brought to CRPF Camp, Dharamura and preliminary interrogations were made and all the occupants admitted that they had load...