https://www.taxtmi.com/caselaws?id=99521 The appeal challenged the confiscation of goods of foreign origin by Customs authorities, including various consumer items, and the penalty imposed. The appellant, a Senior Inspector of Police, faced burden of proof under Sec. 123 of the Customs Act but failed to prove innocence. The invocation of Sec. 123 without mention in the show cause notice was incorrect. Relevant case laws supported the appellant's arguments, questioning the violation of the Foreign Trade Act and the lack of efforts by the Department to locate relevant persons. The judgment set aside the lower authorities' orders, deeming the invocation of Sec. 123 incorrect in this case. en-us Tue, 24 Apr 2001 00:00:00 +0530 Fri, 27 Jan 2012 16:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99521 The appeal challenged the confiscation of goods of foreign origin by Customs authorities, including various consumer items, and the penalty imposed. The appellant, a Senior Inspector of Police, faced burden of proof under Sec. 123 of the Customs Act but failed to prove innocence. The invocation of Sec. 123 without mention in the show cause notice was incorrect. Relevant case laws supported the appellant's arguments, questioning the violation of the Foreign Trade Act and the lack of efforts by the Department to locate relevant persons. The judgment set aside the lower authorities' orders, deeming the invocation of Sec. 123 incorrect in this case. Case-Laws Customs Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99521