https://www.taxtmi.com/caselaws?id=99267 Absolute confiscation under Section 111(d) of the Customs Act and penalty under Section 112 are not sustainable where the goods are neither prohibited nor notified and the Department cannot produce positive evidence that they are smuggled or contraband. Mere absence of documents from the importer is insufficient to justify confiscation. The discussion also accepts that, for Section 123 to apply, the Department must first discharge the initial burden of showing smuggling. On the stated facts, no such evidence was available, so the confiscation and penalty were set aside. en-us Wed, 08 Nov 2000 00:00:00 +0530 Wed, 25 Jan 2012 17:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99267 Absolute confiscation under Section 111(d) of the Customs Act and penalty under Section 112 are not sustainable where the goods are neither prohibited nor notified and the Department cannot produce positive evidence that they are smuggled or contraband. Mere absence of documents from the importer is insufficient to justify confiscation. The discussion also accepts that, for Section 123 to apply, the Department must first discharge the initial burden of showing smuggling. On the stated facts, no such evidence was available, so the confiscation and penalty were set aside. Case-Laws Customs Wed, 08 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99267