https://www.taxtmi.com/caselaws?id=101436 Notified synthetic fabric seized from business premises was treated as liable to confiscation because the person from whom it was seized, or who claimed ownership, had to prove that the goods were not smuggled. A purchase bill and a later affidavit from the alleged seller were insufficient, as the recovery was admitted and the burden under the notified provision was not discharged to the Tribunal's satisfaction. On that basis, the confiscation and penalty were sustained and the concurrent findings of the lower authorities were left undisturbed. en-us Wed, 13 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 17:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101436 Notified synthetic fabric seized from business premises was treated as liable to confiscation because the person from whom it was seized, or who claimed ownership, had to prove that the goods were not smuggled. A purchase bill and a later affidavit from the alleged seller were insufficient, as the recovery was admitted and the burden under the notified provision was not discharged to the Tribunal's satisfaction. On that basis, the confiscation and penalty were sustained and the concurrent findings of the lower authorities were left undisturbed. Case-Laws Customs Wed, 13 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101436