Confiscation of non-notified goods fails where the Revenue cannot prove smuggling into India.

Confiscation of non-notified goods cannot be sustained unless the Revenue proves that the goods were smuggled into India. Where goods are not notified under Section 123 of the Customs Act, the burden does not shift to the claimant, and the department must establish smuggling through evidence. On the record, no material showed that the goods had been smuggled, so confiscation failed and the order setting it aside was maintained.

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Issues: Whether confiscation of non-notified goods could be sustained without evidence establishing that the goods were smuggled into India.

Analysis: The goods were not notified goods under Section 123 of the Customs Act, so the burden remained on the Revenue to prove smuggling. As the record did not contain evidence showing that the goods were smuggled into India, the confiscation could not be upheld.

Conclusion: The appeal was dismissed and the order setting aside confiscation was sustained.

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