https://www.taxtmi.com/caselaws?id=104808 Confiscation of seized foreign-origin goods was upheld where the panchnama and the statement recorded under Section 108 of the Customs Act, 1962 supported the finding of foreign origin, and the appellant produced no documents showing lawful import or lawful possession. Entries in the registers were insufficient to identify the seized goods as goods lawfully held by the appellant. The burden to prove that the goods were not smuggled lay on the appellant, and that burden was not discharged. On that basis, the confiscation, redemption fine, personal penalty, and direction to pay customs duty at the appropriate rate were maintained. en-us Tue, 02 Apr 2002 00:00:00 +0530 Thu, 01 Mar 2012 13:13:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104808 Confiscation of seized foreign-origin goods was upheld where the panchnama and the statement recorded under Section 108 of the Customs Act, 1962 supported the finding of foreign origin, and the appellant produced no documents showing lawful import or lawful possession. Entries in the registers were insufficient to identify the seized goods as goods lawfully held by the appellant. The burden to prove that the goods were not smuggled lay on the appellant, and that burden was not discharged. On that basis, the confiscation, redemption fine, personal penalty, and direction to pay customs duty at the appropriate rate were maintained. Case-Laws Customs Tue, 02 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104808