https://www.taxtmi.com/caselaws?id=81764 For garments not notified under the Customs Act, the Department bears the initial burden of proving that the goods were smuggled. Bona fide transaction material may rebut suspicion, while foreign origin alone does not establish smuggling. Material obtained from a third party cannot support confiscation or penalty if it was neither disclosed in the show-cause notice nor supplied to the affected party, as it cannot be used without a fair opportunity to respond. Confiscation and penalty therefore cannot rest on undisclosed evidence or mere suspicion where reliable proof of smuggling is absent. en-us Wed, 15 Jan 1992 00:00:00 +0530 Tue, 28 Jun 2011 16:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81764 For garments not notified under the Customs Act, the Department bears the initial burden of proving that the goods were smuggled. Bona fide transaction material may rebut suspicion, while foreign origin alone does not establish smuggling. Material obtained from a third party cannot support confiscation or penalty if it was neither disclosed in the show-cause notice nor supplied to the affected party, as it cannot be used without a fair opportunity to respond. Confiscation and penalty therefore cannot rest on undisclosed evidence or mere suspicion where reliable proof of smuggling is absent. Case-Laws Customs Wed, 15 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81764