https://www.taxtmi.com/caselaws?id=104511 For non-notified metal scrap, the burden remained on the Revenue to prove smuggled character because Section 123 and Chapter IVA of the Customs Act did not apply. The record contained no evidence of foreign origin or smuggling, and foreign markings or the place of booking were held insufficient to sustain confiscation on suspicion alone. In the absence of proof, the benefit of doubt went to the respondent, so confiscation and penalty were not sustainable. en-us Wed, 30 May 2001 00:00:00 +0530 Wed, 29 Feb 2012 13:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104511 For non-notified metal scrap, the burden remained on the Revenue to prove smuggled character because Section 123 and Chapter IVA of the Customs Act did not apply. The record contained no evidence of foreign origin or smuggling, and foreign markings or the place of booking were held insufficient to sustain confiscation on suspicion alone. In the absence of proof, the benefit of doubt went to the respondent, so confiscation and penalty were not sustainable. Case-Laws Customs Wed, 30 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104511