https://www.taxtmi.com/caselaws?id=93009 For non-notified goods, the Department must prove the smuggled character, and misdeclaration alone is not conclusive. The appellants produced purchase documents for Chinese silk yarn, the sellers confirmed the sales, and the quantity matched the seized goods; this credible surrounding evidence was sufficient to rebut the allegation of illegal import. The absence of detailed markings in the documents was not enough to reject them, particularly where the sellers explained their usual description practice and the sale records reflected similar particulars. On that basis, confiscation and personal penalty were held unsustainable and were set aside. en-us Tue, 10 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 16:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93009 For non-notified goods, the Department must prove the smuggled character, and misdeclaration alone is not conclusive. The appellants produced purchase documents for Chinese silk yarn, the sellers confirmed the sales, and the quantity matched the seized goods; this credible surrounding evidence was sufficient to rebut the allegation of illegal import. The absence of detailed markings in the documents was not enough to reject them, particularly where the sellers explained their usual description practice and the sale records reflected similar particulars. On that basis, confiscation and personal penalty were held unsustainable and were set aside. Case-Laws Customs Tue, 10 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93009