https://www.taxtmi.com/caselaws?id=88734 For goods not notified under Section 123 of the Customs Act, the initial burden to prove smuggled origin remains on the Department. That burden shifts only if the person concerned produces apparently credible evidence of lawful importation or legal acquisition and that evidence is found false or fictitious on enquiry. A mere assurance that another person will be produced does not transfer the burden, and restricted import status by itself does not establish smuggling because such goods may still be lawfully imported under licence. On that basis, confiscation was not sustainable. en-us Tue, 23 Dec 1997 00:00:00 +0530 Tue, 20 Sep 2011 18:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88734 For goods not notified under Section 123 of the Customs Act, the initial burden to prove smuggled origin remains on the Department. That burden shifts only if the person concerned produces apparently credible evidence of lawful importation or legal acquisition and that evidence is found false or fictitious on enquiry. A mere assurance that another person will be produced does not transfer the burden, and restricted import status by itself does not establish smuggling because such goods may still be lawfully imported under licence. On that basis, confiscation was not sustainable. Case-Laws Customs Tue, 23 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88734