https://www.taxtmi.com/caselaws?id=87800 For non-notified goods, the Department retained the burden of proving that the silver bars were smuggled or imported in violation of law. Foreign markings alone were insufficient to discharge that burden, especially where the record supported an earlier lawful acquisition and no independent evidence showed prohibited import or non-payment of duty. On that basis, confiscation was unsustainable and the order was set aside in favour of the assessee. en-us Thu, 14 Aug 1997 00:00:00 +0530 Tue, 13 Sep 2011 10:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87800 For non-notified goods, the Department retained the burden of proving that the silver bars were smuggled or imported in violation of law. Foreign markings alone were insufficient to discharge that burden, especially where the record supported an earlier lawful acquisition and no independent evidence showed prohibited import or non-payment of duty. On that basis, confiscation was unsustainable and the order was set aside in favour of the assessee. Case-Laws Customs Thu, 14 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87800