https://www.taxtmi.com/caselaws?id=101689 For non-notified goods, Section 123 of the Customs Act, 1962 does not shift the burden to the possessor to prove lawful importation. The Revenue must prove that the goods are smuggled, and mere failure to produce purchase or import documents is insufficient by itself to establish smuggled character. On the facts stated, no evidence of illegal importation was produced for the photo films and cameras, so confiscation and penalty were not sustainable and the appellant was entitled to consequential relief. en-us Tue, 12 Feb 2002 00:00:00 +0530 Fri, 10 Feb 2012 17:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101689 For non-notified goods, Section 123 of the Customs Act, 1962 does not shift the burden to the possessor to prove lawful importation. The Revenue must prove that the goods are smuggled, and mere failure to produce purchase or import documents is insufficient by itself to establish smuggled character. On the facts stated, no evidence of illegal importation was produced for the photo films and cameras, so confiscation and penalty were not sustainable and the appellant was entitled to consequential relief. Case-Laws Customs Tue, 12 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101689