Market Opinion Alone Insufficient to Prove Betel Nut Smuggling: CESTAT Allahabad

Surendra Kumar Jain Vs Commissioner of Customs (Preventive) (CESTAT Allahabad)

The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, arose from an order passed by the Commissioner (Appeals), Customs, CGST & Central Excise, Lucknow, which upheld the confiscation of a consignment of betel nuts, seizure of the transporting vehicle, and imposition of penalty on the appellant.

The case originated from an interception carried out by officers of the Customs (Preventive) Division, Gorakhpur, on 18.09.2019. A truck transporting goods from A

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