https://www.taxtmi.com/caselaws?id=80505 In confiscation proceedings for non-notified goods, the department must prove smuggled import by reliable evidence; mere suspicion, visual resemblance, or an unserved report is insufficient, and the burden does not shift to the claimant. On the facts, most seized items bore no foreign markings and the material only suggested resemblance to railway-engine parts, so confiscation of the bulk goods was not justified. The Pakistani 5 paisa coins stood apart because they were specifically identified as foreign-origin goods, so their confiscation was sustained. en-us Wed, 28 Feb 1990 00:00:00 +0530 Fri, 17 Jun 2011 13:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80505 In confiscation proceedings for non-notified goods, the department must prove smuggled import by reliable evidence; mere suspicion, visual resemblance, or an unserved report is insufficient, and the burden does not shift to the claimant. On the facts, most seized items bore no foreign markings and the material only suggested resemblance to railway-engine parts, so confiscation of the bulk goods was not justified. The Pakistani 5 paisa coins stood apart because they were specifically identified as foreign-origin goods, so their confiscation was sustained. Case-Laws Customs Wed, 28 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80505