Confiscation of unproven smuggled goods set aside where notified status and foreign origin were not established.

Confiscation of the seized stereo radio cassette recorder and T.V. game was found unsustainable because the goods were not shown to be notified, of foreign origin, or otherwise smuggled. The stereo set was treated as distinct from a notified cassette recorder, and the T.V. game lacked proof of foreign origin. Although a bare assertion by the appellant was insufficient, the Department retained the burden to establish the smuggled character of the goods and did not discharge it. The circumstances also did not justify a reasonable belief for seizure. The confiscation was therefore set aside and the goods were ordered to be returned.

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Issues: Whether confiscation of the seized stereo radio cassette recorder and T.V. game was legally sustainable in the absence of proof that the goods were notified, of foreign origin, or smuggled, and in the absence of reasonable belief for seizure.

Analysis: The items seized were held not to be notified goods. The stereo radio cassette recorder was treated as distinct from a notified cassette recorder, and the T.V. game was not shown to bear foreign origin. Mere assertion by the appellant was insufficient, but the burden remained on the Department to establish smuggled character of the goods. That burden was not discharged, and the circumstances did not justify a reasonable belief for seizure.

Conclusion: The confiscation was held to be not in accordance with law and was set aside, with return of the goods to the appellant.

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