https://www.taxtmi.com/caselaws?id=80838 In proceedings concerning allegedly smuggled foreign goods, unexplained possession and failure to produce bills, vouchers, or the brokers' particulars were sufficient to raise a presumption of smuggling where foreign origin was admitted. On that footing, the Department was treated as having discharged its initial burden for goods clearly shown to be of foreign origin, and confiscation and penalty were sustained for those items. Goods not clearly established as foreign-origin goods, however, could not safely be confiscated without further factual verification. The disputed items were therefore remanded for de novo examination to determine their true character, including whether they were genuine foreign-branded goods or duplicates. en-us Thu, 30 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 16:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80838 In proceedings concerning allegedly smuggled foreign goods, unexplained possession and failure to produce bills, vouchers, or the brokers' particulars were sufficient to raise a presumption of smuggling where foreign origin was admitted. On that footing, the Department was treated as having discharged its initial burden for goods clearly shown to be of foreign origin, and confiscation and penalty were sustained for those items. Goods not clearly established as foreign-origin goods, however, could not safely be confiscated without further factual verification. The disputed items were therefore remanded for de novo examination to determine their true character, including whether they were genuine foreign-branded goods or duplicates. Case-Laws Customs Thu, 30 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80838