https://www.taxtmi.com/caselaws?id=81635 For notified goods under the Customs Act, 1962, failure to account for stock in the prescribed register justified confiscation once the burden shifted under Section 123, and the zip fasteners were therefore upheld as liable to confiscation. By contrast, documentary evidence supporting lawful purchase of the sewing machine needles was not discredited, and foreign origin alone was insufficient to establish smuggled character for the pant hooks. The confiscation of those non-notified goods was set aside, while the penalty was left undisturbed. en-us Thu, 02 May 1991 00:00:00 +0530 Mon, 27 Jun 2011 18:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81635 For notified goods under the Customs Act, 1962, failure to account for stock in the prescribed register justified confiscation once the burden shifted under Section 123, and the zip fasteners were therefore upheld as liable to confiscation. By contrast, documentary evidence supporting lawful purchase of the sewing machine needles was not discredited, and foreign origin alone was insufficient to establish smuggled character for the pant hooks. The confiscation of those non-notified goods was set aside, while the penalty was left undisturbed. Case-Laws Customs Thu, 02 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81635