https://www.taxtmi.com/caselaws?id=80593 Unnotified seized goods did not attract the burden-shifting rule, so the Department retained the initial burden to prove that the ball bearings were smuggled. Foreign origin and surrounding suspicious circumstances, including fictitious consigners and inability to identify the broker, were insufficient by themselves to establish smuggling. Suspicion could not replace proof, and the burden never shifted to the appellants. Confiscation was therefore not sustainable on the facts discussed. en-us Mon, 12 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 17:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80593 Unnotified seized goods did not attract the burden-shifting rule, so the Department retained the initial burden to prove that the ball bearings were smuggled. Foreign origin and surrounding suspicious circumstances, including fictitious consigners and inability to identify the broker, were insufficient by themselves to establish smuggling. Suspicion could not replace proof, and the burden never shifted to the appellants. Confiscation was therefore not sustainable on the facts discussed. Case-Laws Customs Mon, 12 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80593