https://www.taxtmi.com/caselaws?id=72814 Where goods are not notified under Chapter IV-A or Section 123 of the Customs Act, the Department retains the initial burden to prove that seized goods are smuggled or illegally imported. In this matter, that burden was not discharged because the notice and adjudication did not rely on Section 123, the case rested mainly on visual assessment and suspicion, and no technical evidence or foreign-origin labels were produced. Disputed explanations and cash memos, without affirmative proof linking the garments to illicit importation, were insufficient. On that basis, confiscation and penalty were stated to be unsustainable, and the appellate order setting them aside remained undisturbed. en-us Fri, 06 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 12:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72814 Where goods are not notified under Chapter IV-A or Section 123 of the Customs Act, the Department retains the initial burden to prove that seized goods are smuggled or illegally imported. In this matter, that burden was not discharged because the notice and adjudication did not rely on Section 123, the case rested mainly on visual assessment and suspicion, and no technical evidence or foreign-origin labels were produced. Disputed explanations and cash memos, without affirmative proof linking the garments to illicit importation, were insufficient. On that basis, confiscation and penalty were stated to be unsustainable, and the appellate order setting them aside remained undisturbed. Case-Laws Customs Fri, 06 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72814