https://www.taxtmi.com/caselaws?id=97833 For non-notified goods, the Revenue must affirmatively prove foreign origin and smuggled character before confiscation or personal penalty can stand. Mere suspicion or material that does not amount to legal evidence is insufficient to discharge that burden. On the facts noted, the authorities failed to establish smuggling with credible proof, and the appellant's explanation and records were not enough to alter that deficiency. The confiscation of the betel nuts and the personal penalty were therefore unsustainable and were set aside, with relief granted to the appellant. en-us Thu, 03 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 12:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97833 For non-notified goods, the Revenue must affirmatively prove foreign origin and smuggled character before confiscation or personal penalty can stand. Mere suspicion or material that does not amount to legal evidence is insufficient to discharge that burden. On the facts noted, the authorities failed to establish smuggling with credible proof, and the appellant's explanation and records were not enough to alter that deficiency. The confiscation of the betel nuts and the personal penalty were therefore unsustainable and were set aside, with relief granted to the appellant. Case-Laws Customs Thu, 03 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97833