https://www.taxtmi.com/caselaws?id=81856 For non-notified goods, the initial burden remained on the Department to prove that the seized skimmed milk powder was smuggled before confiscation or penalty could be imposed. Foreign markings on some bags, hand-stitching, or repacking did not by themselves establish illicit import of the entire consignment. The adjudicating authority also could not rely on undisclosed enquiry material to treat purchase vouchers as fictitious or shift the burden to the claimant. In the absence of reliable evidence proving smuggling or legally sufficient grounds to disbelieve the vouchers, confiscation and penalties were unsustainable. en-us Tue, 05 May 1992 00:00:00 +0530 Wed, 29 Jun 2011 13:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81856 For non-notified goods, the initial burden remained on the Department to prove that the seized skimmed milk powder was smuggled before confiscation or penalty could be imposed. Foreign markings on some bags, hand-stitching, or repacking did not by themselves establish illicit import of the entire consignment. The adjudicating authority also could not rely on undisclosed enquiry material to treat purchase vouchers as fictitious or shift the burden to the claimant. In the absence of reliable evidence proving smuggling or legally sufficient grounds to disbelieve the vouchers, confiscation and penalties were unsustainable. Case-Laws Customs Tue, 05 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81856