https://www.taxtmi.com/caselaws?id=80386 Confiscation of readymade garments could not be sustained where the department relied only on foreign-origin marks and did not establish, by reliable evidence, that the goods were smuggled. Mere suspicion or the presence of such marks was insufficient to prove smuggling or to shift the burden to the appellants to show lawful acquisition. The appellants' explanation of local purchase and stock accumulation was not specifically disproved on merits. As the smuggled character of the goods was not proved, the finding that the appellants were persons concerned with liable goods also failed, and the penalties were set aside. en-us Fri, 10 Nov 1989 00:00:00 +0530 Thu, 16 Jun 2011 15:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80386 Confiscation of readymade garments could not be sustained where the department relied only on foreign-origin marks and did not establish, by reliable evidence, that the goods were smuggled. Mere suspicion or the presence of such marks was insufficient to prove smuggling or to shift the burden to the appellants to show lawful acquisition. The appellants' explanation of local purchase and stock accumulation was not specifically disproved on merits. As the smuggled character of the goods was not proved, the finding that the appellants were persons concerned with liable goods also failed, and the penalties were set aside. Case-Laws Customs Fri, 10 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80386