https://www.taxtmi.com/caselaws?id=80754 For non-notified goods, the Department must affirmatively prove smuggled character before the burden shifts; mere foreign origin, a suspected fictitious supplier, or missing documents is insufficient. Because the goods were not notified under Section 123 of the Customs Act, the initial burden remained on the Department and was not discharged, so no presumption of smuggling arose. As confiscation under Section 111(d) depended on proof that the goods were smuggled or otherwise liable to confiscation, that foundation failed, and the personal penalty under Section 112(b) could not stand. en-us Fri, 10 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 11:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80754 For non-notified goods, the Department must affirmatively prove smuggled character before the burden shifts; mere foreign origin, a suspected fictitious supplier, or missing documents is insufficient. Because the goods were not notified under Section 123 of the Customs Act, the initial burden remained on the Department and was not discharged, so no presumption of smuggling arose. As confiscation under Section 111(d) depended on proof that the goods were smuggled or otherwise liable to confiscation, that foundation failed, and the personal penalty under Section 112(b) could not stand. Case-Laws Customs Fri, 10 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80754