https://www.taxtmi.com/caselaws?id=82210 For non-notified goods, the Department must prove smuggled character with reliable evidence before confiscation can be sustained; mere loading from a border town, or invoices showing a different despatch place, is insufficient without material displacing the taxpayer's explanation. Where Section 123 does not apply, the burden does not shift unless seizure is supported by reasonable belief and incriminating material. The text also notes that reliance on undisclosed consignees' statements, without supplying them for rebuttal or effective cross-examination, breaches natural justice and cannot support an adverse adjudication. en-us Mon, 19 Mar 1990 00:00:00 +0530 Sat, 02 Jul 2011 16:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82210 For non-notified goods, the Department must prove smuggled character with reliable evidence before confiscation can be sustained; mere loading from a border town, or invoices showing a different despatch place, is insufficient without material displacing the taxpayer's explanation. Where Section 123 does not apply, the burden does not shift unless seizure is supported by reasonable belief and incriminating material. The text also notes that reliance on undisclosed consignees' statements, without supplying them for rebuttal or effective cross-examination, breaches natural justice and cannot support an adverse adjudication. Case-Laws Customs Mon, 19 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82210