https://www.taxtmi.com/caselaws?id=80279 Goods not notified under Section 123 of the Customs Act and outside Chapter IV-A do not attract a shifted burden on the importer to prove lawful origin. Mere foreign markings, torn labels, taped caps and non-production of the alleged supplier were insufficient to establish smuggled import or duty evasion without concrete evidence of unlawful importation and non-payment of duty. On that basis, the confiscation, redemption fine and penalty were held unsustainable, and the burden of proving illegal import remained on the Department. en-us Tue, 31 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 17:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80279 Goods not notified under Section 123 of the Customs Act and outside Chapter IV-A do not attract a shifted burden on the importer to prove lawful origin. Mere foreign markings, torn labels, taped caps and non-production of the alleged supplier were insufficient to establish smuggled import or duty evasion without concrete evidence of unlawful importation and non-payment of duty. On that basis, the confiscation, redemption fine and penalty were held unsustainable, and the burden of proving illegal import remained on the Department. Case-Laws Customs Tue, 31 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80279