https://www.taxtmi.com/caselaws?id=73346 A repairer of electronic goods was held exempt from the obligation to notify, account for, and prove lawful import of notified goods under the Customs Act when the goods were found in his repair shop and entered in the shop register. The authorities failed to apply that exemption and relied on a minor discrepancy between the receipt and the panchnama description. The Section 123 presumption did not override the factual position that he was only a repairer acting in the ordinary course of business. Confiscation and penalty were therefore unsustainable, and the seized goods were ordered to be returned with refund of any penalty paid. en-us Fri, 17 Jan 1986 00:00:00 +0530 Tue, 31 May 2011 12:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73346 A repairer of electronic goods was held exempt from the obligation to notify, account for, and prove lawful import of notified goods under the Customs Act when the goods were found in his repair shop and entered in the shop register. The authorities failed to apply that exemption and relied on a minor discrepancy between the receipt and the panchnama description. The Section 123 presumption did not override the factual position that he was only a repairer acting in the ordinary course of business. Confiscation and penalty were therefore unsustainable, and the seized goods were ordered to be returned with refund of any penalty paid. Case-Laws Customs Fri, 17 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73346