https://www.taxtmi.com/caselaws?id=80376 Customs confiscation of wrist watches and watch movements was unsustainable because the Department failed to prove smuggled character by reliable evidence. The 10 wrist watches were supported by a purchase bill and dealer confirmation, while foreign origin was not proved by any corroborative material; confiscation and related penalty were set aside. The 23 watch movements were not notified goods, so no statutory presumption of smuggling applied, and the Department produced no effective rebuttal of the purchase evidence; confiscation and penalty were set aside. The Japanese-origin Richo watch was also released because the appellant's explanation that it had been left for repair was accepted and foreign origin alone did not establish unlawful import. en-us Mon, 25 Sep 1989 00:00:00 +0530 Thu, 16 Jun 2011 14:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80376 Customs confiscation of wrist watches and watch movements was unsustainable because the Department failed to prove smuggled character by reliable evidence. The 10 wrist watches were supported by a purchase bill and dealer confirmation, while foreign origin was not proved by any corroborative material; confiscation and related penalty were set aside. The 23 watch movements were not notified goods, so no statutory presumption of smuggling applied, and the Department produced no effective rebuttal of the purchase evidence; confiscation and penalty were set aside. The Japanese-origin Richo watch was also released because the appellant's explanation that it had been left for repair was accepted and foreign origin alone did not establish unlawful import. Case-Laws Customs Mon, 25 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80376