https://www.taxtmi.com/caselaws?id=81530 In proceedings involving notified goods, the person from whom the goods are seized must prove lawful acquisition; here the purchase vouchers did not identify the pant lengths and shirtings, and there was no reliable proof for the foreign-origin watches, so confiscation was upheld. Currency can be confiscated under Section 121 only if the department proves it represents sale proceeds of smuggled goods; as the account books showed only ordinary business transactions, confiscation of the seized cash was set aside. Penalty must rest on evidence of possession or participation and be proportionate to the facts; accordingly, one penalty was reduced and the other was annulled. en-us Tue, 05 Mar 1991 00:00:00 +0530 Mon, 27 Jun 2011 12:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81530 In proceedings involving notified goods, the person from whom the goods are seized must prove lawful acquisition; here the purchase vouchers did not identify the pant lengths and shirtings, and there was no reliable proof for the foreign-origin watches, so confiscation was upheld. Currency can be confiscated under Section 121 only if the department proves it represents sale proceeds of smuggled goods; as the account books showed only ordinary business transactions, confiscation of the seized cash was set aside. Penalty must rest on evidence of possession or participation and be proportionate to the facts; accordingly, one penalty was reduced and the other was annulled. Case-Laws Customs Tue, 05 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81530