https://www.taxtmi.com/caselaws?id=87016 Where goods are not covered by the statutory presumption under Section 123 of the Customs Act, 1962, Customs must prove their foreign origin and smuggled character before confiscation or penalty can stand. On the facts, antimony ingots were not shown to be illegally imported: antimony was a free import under the applicable policy, and the evidence on purity, market availability and source of purchase did not conclusively establish smuggling. The assessee's purchase records and explanation were not effectively rebutted, so the Department failed to discharge the burden of proof. Confiscation and penalty were therefore not sustainable. en-us Fri, 06 Jun 1997 00:00:00 +0530 Mon, 29 Aug 2011 18:34:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87016 Where goods are not covered by the statutory presumption under Section 123 of the Customs Act, 1962, Customs must prove their foreign origin and smuggled character before confiscation or penalty can stand. On the facts, antimony ingots were not shown to be illegally imported: antimony was a free import under the applicable policy, and the evidence on purity, market availability and source of purchase did not conclusively establish smuggling. The assessee's purchase records and explanation were not effectively rebutted, so the Department failed to discharge the burden of proof. Confiscation and penalty were therefore not sustainable. Case-Laws Customs Fri, 06 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87016