https://www.taxtmi.com/caselaws?id=80244 For goods not covered by Section 123 or Chapter IV-A of the Customs Act, the department must first prove that the seized goods are smuggled before any burden shifts to the claimant. The evidence described, consisting mainly of an uncorroborated statement, an alleged purchase link and border-adjacent seizure circumstances, was treated as insufficient because suspicion alone does not establish illicit importation. On that basis, confiscation and penalty were regarded as unsustainable, and the claimant was said to succeed with release of the goods and deletion of penalty. en-us Mon, 11 Sep 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80244 For goods not covered by Section 123 or Chapter IV-A of the Customs Act, the department must first prove that the seized goods are smuggled before any burden shifts to the claimant. The evidence described, consisting mainly of an uncorroborated statement, an alleged purchase link and border-adjacent seizure circumstances, was treated as insufficient because suspicion alone does not establish illicit importation. On that basis, confiscation and penalty were regarded as unsustainable, and the claimant was said to succeed with release of the goods and deletion of penalty. Case-Laws Customs Mon, 11 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80244