https://www.taxtmi.com/caselaws?id=84504 Where goods are not seized under section 110 of the Customs Act, the statutory presumption under section 123 does not arise, and the department must independently prove the smuggled character of the goods by cogent evidence. Mere certification of high purity or an unproved foreign-origin marking is insufficient to sustain confiscation or penalty. On the facts recorded, the evidence did not establish smuggling, so the confiscation and penalty were set aside and relief was granted to the appellant. en-us Fri, 07 Jul 1995 00:00:00 +0530 Fri, 22 Jul 2011 13:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84504 Where goods are not seized under section 110 of the Customs Act, the statutory presumption under section 123 does not arise, and the department must independently prove the smuggled character of the goods by cogent evidence. Mere certification of high purity or an unproved foreign-origin marking is insufficient to sustain confiscation or penalty. On the facts recorded, the evidence did not establish smuggling, so the confiscation and penalty were set aside and relief was granted to the appellant. Case-Laws Customs Fri, 07 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84504