https://www.taxtmi.com/caselaws?id=73164 Section 123 of the Customs Act, 1962 applies only to goods expressly covered by the provision or by a valid notification issued under it; because video cassette tapes were not included in the relevant notification, the statutory presumption did not arise and the Revenue retained the burden of proving smuggling. On confiscation and penalty, the Tribunal treated the default as technical, held that absolute confiscation was excessive on the facts, and substituted redemption on payment of fine while reducing the personal penalty. The result was that the burden-of-proof issue was resolved in favour of the appellant and the confiscation and penalty were substantially scaled down. en-us Fri, 19 Jun 1987 00:00:00 +0530 Sat, 28 May 2011 14:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73164 Section 123 of the Customs Act, 1962 applies only to goods expressly covered by the provision or by a valid notification issued under it; because video cassette tapes were not included in the relevant notification, the statutory presumption did not arise and the Revenue retained the burden of proving smuggling. On confiscation and penalty, the Tribunal treated the default as technical, held that absolute confiscation was excessive on the facts, and substituted redemption on payment of fine while reducing the personal penalty. The result was that the burden-of-proof issue was resolved in favour of the appellant and the confiscation and penalty were substantially scaled down. Case-Laws Customs Fri, 19 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73164