Confiscation of non-notified goods fails where documentary discrepancies are minor and illegal importation is not proved.

Confiscation of a motor cycle imported as non-notified goods was held unsustainable where the import documents substantially matched the seized vehicle and the Department failed to prove illegal importation. Minor discrepancies in the bill of entry, such as omission of a prefix in the chassis number and variations in the model year, were treated as clerical or examination-stage errors, not proof of unlawful import. The matching engine number and other identifying particulars supported the conclusion that the vehicle corresponded to the declared import. In such cases, the burden remains on the Department to establish illegal importation by cogent evidence; suspicion and minor documentary inconsistencies are insufficient.

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Issues: Whether the confiscation of the motor cycle and the consequential penalty could be sustained when the goods were non-notified, the import documents substantially tallied with the seized vehicle, and the Department had not adduced evidence to prove illegal importation.

Analysis: The disputed discrepancies in the bill of entry, especially the omission of the prefix in the chassis number and the variations in the model year, were treated as minor mistakes that could occur at the stage of examination or assessment. The engine number and other identifying particulars matched the seized vehicle, supporting the inference that the motor cycle had been cleared under the relevant import documents. For non-notified goods, the burden lay on the Department to establish illegal importation, and that burden was not discharged. The Board instruction relied upon also supported the view that the onus remained on the Department in such cases.

Conclusion: The confiscation was not justified and the appellant succeeded on the issue.

Final Conclusion: The order of confiscation and related adverse findings were set aside because the Department failed to prove that the motor cycle was illegally imported.

Ratio Decidendi: In proceedings concerning non-notified goods, confiscation cannot be sustained on suspicion or minor documentary discrepancies alone unless the Department proves illegal importation by cogent evidence.

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