https://www.taxtmi.com/caselaws?id=104529 Confiscation and penalty for smuggling cannot rest on mere suspicion or an apprehended future export attempt when the goods remain within Indian territory and no completed act of smuggling is proved. The Revenue's case failed because the cattle were intercepted before crossing the border, and the adverse inference drawn against the appellants wrongly placed a negative onus on them. In the absence of evidence of an actual attempt to smuggle the cattle out of India, the benefit of doubt had to go to the appellants, and the confiscation and penalties were not sustainable. en-us Mon, 25 Jun 2001 00:00:00 +0530 Wed, 29 Feb 2012 14:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104529 Confiscation and penalty for smuggling cannot rest on mere suspicion or an apprehended future export attempt when the goods remain within Indian territory and no completed act of smuggling is proved. The Revenue's case failed because the cattle were intercepted before crossing the border, and the adverse inference drawn against the appellants wrongly placed a negative onus on them. In the absence of evidence of an actual attempt to smuggle the cattle out of India, the benefit of doubt had to go to the appellants, and the confiscation and penalties were not sustainable. Case-Laws Customs Mon, 25 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104529