https://www.taxtmi.com/caselaws?id=95741 Goods not notified under section 123 of the Customs Act carried no statutory presumption, so the Customs department had to prove smuggled character. The case rested mainly on statements recorded under section 108, but those statements were later retracted before the Judicial Magistrate and were not corroborated by effective investigation. The record also indicated that some consignments were claimed by another courier concern and that bills of entry were produced for certain goods. On these facts, the department failed to establish illicit import or smuggling, so penalty and confiscation were not sustainable. en-us Wed, 27 Sep 2000 00:00:00 +0530 Wed, 14 Dec 2011 16:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95741 Goods not notified under section 123 of the Customs Act carried no statutory presumption, so the Customs department had to prove smuggled character. The case rested mainly on statements recorded under section 108, but those statements were later retracted before the Judicial Magistrate and were not corroborated by effective investigation. The record also indicated that some consignments were claimed by another courier concern and that bills of entry were produced for certain goods. On these facts, the department failed to establish illicit import or smuggling, so penalty and confiscation were not sustainable. Case-Laws Customs Wed, 27 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95741