https://www.taxtmi.com/caselaws?id=81662 Advertising goods as customs duty-paid places the burden on the person in possession to prove lawful import or acquisition. Here, the appellant failed to produce satisfactory proof when questioned, and the later documents relied on were not accepted in light of the surrounding circumstances and contradictory explanations. The finding that the goods were not lawfully acquired therefore supported confiscation, and the penalty was sustained. The principle applied is that, even where a statutory presumption for notified goods does not apply, an affirmative claim of duty-paid status requires credible proof of licit origin. en-us Tue, 31 Dec 1991 00:00:00 +0530 Tue, 28 Jun 2011 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81662 Advertising goods as customs duty-paid places the burden on the person in possession to prove lawful import or acquisition. Here, the appellant failed to produce satisfactory proof when questioned, and the later documents relied on were not accepted in light of the surrounding circumstances and contradictory explanations. The finding that the goods were not lawfully acquired therefore supported confiscation, and the penalty was sustained. The principle applied is that, even where a statutory presumption for notified goods does not apply, an affirmative claim of duty-paid status requires credible proof of licit origin. Case-Laws Customs Tue, 31 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81662