https://www.taxtmi.com/caselaws?id=81764 Where goods are not notified under Section 123 of the Customs Act, 1962, the burden to prove smuggling remains on the Department. The article states that garments outside Chapter IVA could not be confiscated on suspicion alone, and that adverse material not disclosed in the show cause notice or supplied to the appellant could not be used against it. In the absence of reliable evidence of smuggling, foreign origin by itself was insufficient to justify confiscation or penalty. The stated effect was that the confiscation and penalty were unsustainable and the goods were to be returned. 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 Where goods are not notified under Section 123 of the Customs Act, 1962, the burden to prove smuggling remains on the Department. The article states that garments outside Chapter IVA could not be confiscated on suspicion alone, and that adverse material not disclosed in the show cause notice or supplied to the appellant could not be used against it. In the absence of reliable evidence of smuggling, foreign origin by itself was insufficient to justify confiscation or penalty. The stated effect was that the confiscation and penalty were unsustainable and the goods were to be returned. Case-Laws Customs Wed, 15 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81764