https://www.taxtmi.com/caselaws?id=72312 Confiscation of non-notified T-shirts and half shirts was unsustainable because the department failed to prove they were smuggled goods; foreign origin or suspicion alone did not discharge the burden of proof, so release was ordered in favour of the appellant. The personal penalty was nevertheless sustained because the allegation relating to notified wrist watches, said to be foreign-origin goods thrown out from the flat by the appellant, supported penalty on that aspect. The appeal therefore succeeded only in relation to the confiscated garments, while the remaining order, including the penalty, was upheld. en-us Fri, 13 Dec 1985 00:00:00 +0530 Wed, 18 May 2011 14:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72312 Confiscation of non-notified T-shirts and half shirts was unsustainable because the department failed to prove they were smuggled goods; foreign origin or suspicion alone did not discharge the burden of proof, so release was ordered in favour of the appellant. The personal penalty was nevertheless sustained because the allegation relating to notified wrist watches, said to be foreign-origin goods thrown out from the flat by the appellant, supported penalty on that aspect. The appeal therefore succeeded only in relation to the confiscated garments, while the remaining order, including the penalty, was upheld. Case-Laws Customs Fri, 13 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72312