https://www.taxtmi.com/caselaws?id=91687 Confiscation and penalty were unsustainable because the seized goods were non-notified and outside Chapter IVA and Section 123 of the Customs Act, so the burden did not shift to the importers. The record contained invoices and supporting material showing purchase and supply through identifiable channels, while the Revenue's inquiries did not conclusively prove illegal import. Mere foreign origin and incomplete verification of some upstream suppliers were insufficient to establish that the goods entered India unlawfully. The confiscation and penalties were therefore set aside. en-us Fri, 30 Oct 1998 00:00:00 +0530 Thu, 20 Oct 2011 12:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91687 Confiscation and penalty were unsustainable because the seized goods were non-notified and outside Chapter IVA and Section 123 of the Customs Act, so the burden did not shift to the importers. The record contained invoices and supporting material showing purchase and supply through identifiable channels, while the Revenue's inquiries did not conclusively prove illegal import. Mere foreign origin and incomplete verification of some upstream suppliers were insufficient to establish that the goods entered India unlawfully. The confiscation and penalties were therefore set aside. Case-Laws Customs Fri, 30 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91687