https://www.taxtmi.com/caselaws?id=80741 Questions about whether seized goods were of foreign origin and smuggled were treated as factual matters of evidence rather than pure questions of law. Because the goods were not notified under Section 123 of the Customs Act and were outside Chapter IV-A, the burden of proving smuggling did not shift to the assessee. Labels, alleged bogus invoices, and the supplier's untraceability were held insufficient on their own to prove illegal import or foreign origin. The proposed questions were therefore not referable questions of law, and the Department could not dislodge the finding that smuggling was not proved. en-us Thu, 12 Jul 1990 00:00:00 +0530 Mon, 20 Jun 2011 10:45:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80741 Questions about whether seized goods were of foreign origin and smuggled were treated as factual matters of evidence rather than pure questions of law. Because the goods were not notified under Section 123 of the Customs Act and were outside Chapter IV-A, the burden of proving smuggling did not shift to the assessee. Labels, alleged bogus invoices, and the supplier's untraceability were held insufficient on their own to prove illegal import or foreign origin. The proposed questions were therefore not referable questions of law, and the Department could not dislodge the finding that smuggling was not proved. Case-Laws Customs Thu, 12 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80741