https://www.taxtmi.com/caselaws?id=86550 Confiscation of freely importable goods under Section 111(d) of the Customs Act, 1962 cannot be sustained on foreign origin alone where the goods are not notified under Chapter IV-A or covered by Section 123. In such cases, the burden remains on the Department to prove smuggled character or illicit import with reliable evidence. The mere fact that the seized nickel strips were of Canadian origin was insufficient without a proven link to unlawful import. On that basis, the commentary states that confiscation and penalty under Section 112(b)(ii) were unsustainable and consequential relief followed. en-us Mon, 13 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 15:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86550 Confiscation of freely importable goods under Section 111(d) of the Customs Act, 1962 cannot be sustained on foreign origin alone where the goods are not notified under Chapter IV-A or covered by Section 123. In such cases, the burden remains on the Department to prove smuggled character or illicit import with reliable evidence. The mere fact that the seized nickel strips were of Canadian origin was insufficient without a proven link to unlawful import. On that basis, the commentary states that confiscation and penalty under Section 112(b)(ii) were unsustainable and consequential relief followed. Case-Laws Customs Mon, 13 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86550