https://www.taxtmi.com/caselaws?id=98519 For non-notified goods under the Customs Act, the Revenue must prove smuggled character with positive evidence, because the burden under Section 123 does not shift to the claimant. Foreign origin cannot be inferred merely from trade opinion, and the absence of documents showing lawful acquisition does not by itself establish smuggling. On that basis, confiscation and personal penalty were held unsustainable and were set aside, with consequential relief following. en-us Fri, 04 May 2001 00:00:00 +0530 Fri, 20 Jan 2012 18:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98519 For non-notified goods under the Customs Act, the Revenue must prove smuggled character with positive evidence, because the burden under Section 123 does not shift to the claimant. Foreign origin cannot be inferred merely from trade opinion, and the absence of documents showing lawful acquisition does not by itself establish smuggling. On that basis, confiscation and personal penalty were held unsustainable and were set aside, with consequential relief following. Case-Laws Customs Fri, 04 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98519