https://www.taxtmi.com/caselaws?id=80425 Foreign origin alone was stated to be insufficient to justify confiscation or penalty where the goods were not covered by the statutory presumption applicable to notified goods. The text notes that, in such circumstances, the department must still prove illicit importation by evidence, and a prior direction to release the seized goods cannot be displaced by a later confiscation order. It further states that, without proof that the goods were smuggled and without clear evidence fixing liability on the appellant, the factual basis for redemption fine and penalty falls away. en-us Mon, 29 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 17:06:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80425 Foreign origin alone was stated to be insufficient to justify confiscation or penalty where the goods were not covered by the statutory presumption applicable to notified goods. The text notes that, in such circumstances, the department must still prove illicit importation by evidence, and a prior direction to release the seized goods cannot be displaced by a later confiscation order. It further states that, without proof that the goods were smuggled and without clear evidence fixing liability on the appellant, the factual basis for redemption fine and penalty falls away. Case-Laws Customs Mon, 29 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80425