https://www.taxtmi.com/caselaws?id=94226 Where fax machines were not covered by the statutory presumption under Section 123 of the Customs Act, the Department had to affirmatively prove smuggling before confiscation under Section 111 could stand. Mere foreign origin, restricted importability, or suspicious surrounding circumstances were insufficient without evidence establishing illegal importation or lawful acquisition to the required standard. As that burden was not discharged, the goods were not proved to be smuggled and confiscation failed. The penalty also could not be sustained because it depended on the same unproven foundation of smuggling. Both confiscation and penalty were therefore set aside. en-us Tue, 29 Jun 1999 00:00:00 +0530 Sat, 19 Nov 2011 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94226 Where fax machines were not covered by the statutory presumption under Section 123 of the Customs Act, the Department had to affirmatively prove smuggling before confiscation under Section 111 could stand. Mere foreign origin, restricted importability, or suspicious surrounding circumstances were insufficient without evidence establishing illegal importation or lawful acquisition to the required standard. As that burden was not discharged, the goods were not proved to be smuggled and confiscation failed. The penalty also could not be sustained because it depended on the same unproven foundation of smuggling. Both confiscation and penalty were therefore set aside. Case-Laws Customs Tue, 29 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94226