https://www.taxtmi.com/caselaws?id=102680 Confiscation of a power tiller could not be sustained merely because the purchase documents were not accepted by the named seller. In the absence of affirmative evidence that the goods were smuggled, and since the item was treated as an OGL and non-notified good, the reverse-burden provisions applicable to notified goods did not apply. On that basis, the confiscation failed, and the personal penalty, being dependent on the confiscation, also lacked foundation. The confiscation and penalty were set aside. en-us Tue, 27 Nov 2001 00:00:00 +0530 Wed, 15 Feb 2012 17:03:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102680 Confiscation of a power tiller could not be sustained merely because the purchase documents were not accepted by the named seller. In the absence of affirmative evidence that the goods were smuggled, and since the item was treated as an OGL and non-notified good, the reverse-burden provisions applicable to notified goods did not apply. On that basis, the confiscation failed, and the personal penalty, being dependent on the confiscation, also lacked foundation. The confiscation and penalty were set aside. Case-Laws Customs Tue, 27 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102680