https://www.taxtmi.com/caselaws?id=95167 Confiscation of ball point pens and refills was held unsustainable because the appellant produced a baggage receipt showing clearance of stationery items and toilet requisites on payment of duty, and the department failed to prove the receipt was fake or ingenuine. The goods fell within the wider expression "stationery" and were neither notified under the Customs Act nor covered by Chapter IV, so the burden remained on the Revenue to establish smuggling. In the absence of such evidence, both confiscation and penalty were set aside, with consequential relief granted to the assessee. en-us Fri, 10 Mar 2000 00:00:00 +0530 Thu, 08 Dec 2011 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95167 Confiscation of ball point pens and refills was held unsustainable because the appellant produced a baggage receipt showing clearance of stationery items and toilet requisites on payment of duty, and the department failed to prove the receipt was fake or ingenuine. The goods fell within the wider expression "stationery" and were neither notified under the Customs Act nor covered by Chapter IV, so the burden remained on the Revenue to establish smuggling. In the absence of such evidence, both confiscation and penalty were set aside, with consequential relief granted to the assessee. Case-Laws Customs Fri, 10 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95167