Lack of Transaction Evidence & Unanswered Questions in Goods Seizure Case: Burden of Proof Shifts to Appellant

Madan Kumar Vs Commissioner of Customs (CESTAT Kolkata)

Introduction: The case of Madan Kumar vs. Commissioner of Customs (CESTAT Kolkata) revolves around the confiscation of a consignment of 3420 kgs of betel nuts valued at Rs. 3,42,000/- that was intercepted during transportation. The driver fled, and no documentary evidence of the consignment’s legitimacy was provided at the time of interception.

Detailed Analysis:

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