https://www.taxtmi.com/caselaws?id=92577 Imported goods not notified under Section 123 or Chapter IVA of the Customs Act placed the burden on the Department to prove smuggled character by adequate evidence. Disclosure of the alleged source of purchase, without more, was insufficient to sustain confiscation or personal penalty where the named seller did not respond to summons and no further effort was made to trace him or collect corroborative material. The decision reaffirms that suspicion, even with a large quantity of goods, cannot replace proof. Confiscation and penalty were therefore held unsustainable, and the Revenue's challenge failed. en-us Thu, 21 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 16:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92577 Imported goods not notified under Section 123 or Chapter IVA of the Customs Act placed the burden on the Department to prove smuggled character by adequate evidence. Disclosure of the alleged source of purchase, without more, was insufficient to sustain confiscation or personal penalty where the named seller did not respond to summons and no further effort was made to trace him or collect corroborative material. The decision reaffirms that suspicion, even with a large quantity of goods, cannot replace proof. Confiscation and penalty were therefore held unsustainable, and the Revenue's challenge failed. Case-Laws Customs Thu, 21 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92577