https://www.taxtmi.com/caselaws?id=93454 Diesel engines not notified under Section 123 of the Customs Act remained outside the reverse burden regime, so the department had to prove smuggled character and unlawful importation before confiscation or penalty could stand. On the materials noted, the assessee's invoices, vouchers and consistent possession evidence, supported by connected parties and sellers, were sufficient to show lawful acquisition, while the department failed to establish even a prima facie case of illicit import. Without proof of smuggling, the foundation for confiscation collapsed and the connected penalty could not survive. en-us Wed, 22 Mar 2000 00:00:00 +0530 Fri, 11 Nov 2011 14:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93454 Diesel engines not notified under Section 123 of the Customs Act remained outside the reverse burden regime, so the department had to prove smuggled character and unlawful importation before confiscation or penalty could stand. On the materials noted, the assessee's invoices, vouchers and consistent possession evidence, supported by connected parties and sellers, were sufficient to show lawful acquisition, while the department failed to establish even a prima facie case of illicit import. Without proof of smuggling, the foundation for confiscation collapsed and the connected penalty could not survive. Case-Laws Customs Wed, 22 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93454