https://www.taxtmi.com/caselaws?id=82238 Seized imported chemicals were held not liable to confiscation as smuggled goods because they were not notified under Section 123 of the Customs Act, did not fall within Chapter IVA, and were not shown to be banned imports. The assessees supported their claim of purchase through normal commercial channels with documents and cheque payment, while the Department produced no evidence that lawful import was impossible or that smuggling was the only plausible source. Mere absence of original import papers and duty particulars was insufficient, and suspicion could not replace proof. Confiscation, duty demand, and penalty were therefore unsustainable. en-us Thu, 03 Sep 1992 00:00:00 +0530 Sat, 02 Jul 2011 18:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82238 Seized imported chemicals were held not liable to confiscation as smuggled goods because they were not notified under Section 123 of the Customs Act, did not fall within Chapter IVA, and were not shown to be banned imports. The assessees supported their claim of purchase through normal commercial channels with documents and cheque payment, while the Department produced no evidence that lawful import was impossible or that smuggling was the only plausible source. Mere absence of original import papers and duty particulars was insufficient, and suspicion could not replace proof. Confiscation, duty demand, and penalty were therefore unsustainable. Case-Laws Customs Thu, 03 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82238