https://www.taxtmi.com/caselaws?id=92815 Absolute confiscation of non-notified foreign-origin glassware was unsustainable because the Revenue failed to prove smuggled character with affirmative evidence. For non-notified goods, the burden under Section 123 of the Customs Act did not shift merely because the possessor could not produce documents of lawful possession. The absence of papers and the presence of stickers or surrounding circumstances gave rise only to suspicion, and suspicion could not replace legal proof. The confiscation was therefore set aside and consequential relief followed. en-us Tue, 16 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 12:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92815 Absolute confiscation of non-notified foreign-origin glassware was unsustainable because the Revenue failed to prove smuggled character with affirmative evidence. For non-notified goods, the burden under Section 123 of the Customs Act did not shift merely because the possessor could not produce documents of lawful possession. The absence of papers and the presence of stickers or surrounding circumstances gave rise only to suspicion, and suspicion could not replace legal proof. The confiscation was therefore set aside and consequential relief followed. Case-Laws Customs Tue, 16 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92815