https://www.taxtmi.com/caselaws?id=92121 For non-notified goods under the Customs Act, the initial burden to prove that the seized goods are smuggled rests on the Department. That burden may be met through direct or circumstantial evidence, but suspicion, foreign markings on some pieces, a false number-plate, or denials by consignees are insufficient on their own. The material relied upon must establish a sufficient nexus with smuggling before the burden can shift to the noticee. On the facts discussed, the evidence was held inadequate, and the confiscation, penalties and vehicle confiscation could not be sustained. en-us Thu, 03 Jun 1999 00:00:00 +0530 Mon, 24 Oct 2011 17:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92121 For non-notified goods under the Customs Act, the initial burden to prove that the seized goods are smuggled rests on the Department. That burden may be met through direct or circumstantial evidence, but suspicion, foreign markings on some pieces, a false number-plate, or denials by consignees are insufficient on their own. The material relied upon must establish a sufficient nexus with smuggling before the burden can shift to the noticee. On the facts discussed, the evidence was held inadequate, and the confiscation, penalties and vehicle confiscation could not be sustained. Case-Laws Customs Thu, 03 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92121