https://www.taxtmi.com/caselaws?id=99079 For non-notified goods, the Department must affirmatively prove smuggling before confiscation or penalty can be sustained. On the available record, there was no direct evidence that the Cinnamon had been brought from Nepal, while the appellants produced documents supporting lawful possession and purchase, and the stated sellers corroborated acquisition from customs auction. The circumstances relied on by the Department, including truck movement, absence of markings, night transport and quantity variation, were held to be explainable and insufficient, resting only on conjecture and surmise. Confiscation of the Cinnamon was therefore unsustainable, and the penalties and truck confiscation were set aside. en-us Tue, 18 Jul 2000 00:00:00 +0530 Wed, 25 Jan 2012 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99079 For non-notified goods, the Department must affirmatively prove smuggling before confiscation or penalty can be sustained. On the available record, there was no direct evidence that the Cinnamon had been brought from Nepal, while the appellants produced documents supporting lawful possession and purchase, and the stated sellers corroborated acquisition from customs auction. The circumstances relied on by the Department, including truck movement, absence of markings, night transport and quantity variation, were held to be explainable and insufficient, resting only on conjecture and surmise. Confiscation of the Cinnamon was therefore unsustainable, and the penalties and truck confiscation were set aside. Case-Laws Customs Tue, 18 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99079