https://www.taxtmi.com/caselaws?id=86111 Where goods are not notified under Section 123 of the Customs Act, 1962, the statutory presumption of smuggling does not apply, and the Department must affirmatively prove that the goods were of smuggled origin and illegally imported before confiscation can stand. On the facts stated, that burden was not discharged, and the goods were also described as freely available in the market. Confiscation was therefore not justified, and the impugned order was upheld while the appeal was rejected. en-us Tue, 16 Apr 1996 00:00:00 +0530 Wed, 10 Aug 2011 12:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86111 Where goods are not notified under Section 123 of the Customs Act, 1962, the statutory presumption of smuggling does not apply, and the Department must affirmatively prove that the goods were of smuggled origin and illegally imported before confiscation can stand. On the facts stated, that burden was not discharged, and the goods were also described as freely available in the market. Confiscation was therefore not justified, and the impugned order was upheld while the appeal was rejected. Case-Laws Central Excise Tue, 16 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86111