https://www.taxtmi.com/caselaws?id=83131 Confiscation of the seized stereo radio cassette recorder and T.V. game was found unsustainable because the goods were not shown to be notified, of foreign origin, or otherwise smuggled. The stereo set was treated as distinct from a notified cassette recorder, and the T.V. game lacked proof of foreign origin. Although a bare assertion by the appellant was insufficient, the Department retained the burden to establish the smuggled character of the goods and did not discharge it. The circumstances also did not justify a reasonable belief for seizure. The confiscation was therefore set aside and the goods were ordered to be returned. en-us Mon, 04 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 12:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83131 Confiscation of the seized stereo radio cassette recorder and T.V. game was found unsustainable because the goods were not shown to be notified, of foreign origin, or otherwise smuggled. The stereo set was treated as distinct from a notified cassette recorder, and the T.V. game lacked proof of foreign origin. Although a bare assertion by the appellant was insufficient, the Department retained the burden to establish the smuggled character of the goods and did not discharge it. The circumstances also did not justify a reasonable belief for seizure. The confiscation was therefore set aside and the goods were ordered to be returned. Case-Laws Customs Mon, 04 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83131