https://www.taxtmi.com/caselaws?id=94334 Customs confiscation depended on the nature of the goods and the burden of proof. For the video camera and VCR, genuine baggage receipts and verified identification meant Customs could not sustain confiscation, and release was directed. For battery chargers and battery packs, which were non-notified goods, confiscation could not rest merely on the absence of purchase documents without departmental evidence of smuggled importation, so release was directed. For notified video cassettes seized from the premises, the burden shifted to the possessor to prove lawful importation or local purchase; that burden was not discharged, so confiscation was upheld, though the redemption fine was reduced. en-us Fri, 07 Feb 1997 00:00:00 +0530 Mon, 21 Nov 2011 16:48:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94334 Customs confiscation depended on the nature of the goods and the burden of proof. For the video camera and VCR, genuine baggage receipts and verified identification meant Customs could not sustain confiscation, and release was directed. For battery chargers and battery packs, which were non-notified goods, confiscation could not rest merely on the absence of purchase documents without departmental evidence of smuggled importation, so release was directed. For notified video cassettes seized from the premises, the burden shifted to the possessor to prove lawful importation or local purchase; that burden was not discharged, so confiscation was upheld, though the redemption fine was reduced. Case-Laws Customs Fri, 07 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94334