Seizure of imported goods must not occur when accompanied by genuine import documents; burden to prove smuggling rests on department. Seizure of imported goods accompanied by import or duty paying documents is constrained by the evidentiary position of the department: unless goods have been notified under the Customs Act for mandatory confiscation, the burden of proving that such goods are smuggled goods rests on the department; field formations must therefore exercise caution and refrain from seizure where documents are genuine.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Seizure of imported goods must not occur when accompanied by genuine import documents; burden to prove smuggling rests on department.
Seizure of imported goods accompanied by import or duty paying documents is constrained by the evidentiary position of the department: unless goods have been notified under the Customs Act for mandatory confiscation, the burden of proving that such goods are smuggled goods rests on the department; field formations must therefore exercise caution and refrain from seizure where documents are genuine.
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