https://www.taxtmi.com/caselaws?id=82132 For spectacle frames not notified under Section 123 or Chapter IV-A of the Customs Act, the Customs authorities bear the burden of proving that the goods were smuggled. Purchase bills supported lawful possession where many were accepted as genuine for a substantial part of the seized goods. Discrepancies between bill particulars and the seized frames, without further evidence, did not establish unlawful possession or smuggling and could not justify confiscation. Confiscation was therefore unsustainable. en-us Wed, 08 Apr 1992 00:00:00 +0530 Sat, 02 Jul 2011 11:46:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82132 For spectacle frames not notified under Section 123 or Chapter IV-A of the Customs Act, the Customs authorities bear the burden of proving that the goods were smuggled. Purchase bills supported lawful possession where many were accepted as genuine for a substantial part of the seized goods. Discrepancies between bill particulars and the seized frames, without further evidence, did not establish unlawful possession or smuggling and could not justify confiscation. Confiscation was therefore unsustainable. Case-Laws Customs Wed, 08 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82132