https://www.taxtmi.com/caselaws?id=104953 For non-notified goods, a bare assertion of foreign origin is insufficient to establish smuggling; the Revenue must adduce evidence showing the tainted character of the goods or otherwise discharge its burden under Section 123 of the Customs Act, 1962. On the facts discussed, onion and groundnuts were seized without evidence proving that they were smuggled, so confiscation and penalty were not legally sustainable and were set aside. en-us Tue, 30 Jul 2002 00:00:00 +0530 Thu, 01 Mar 2012 18:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104953 For non-notified goods, a bare assertion of foreign origin is insufficient to establish smuggling; the Revenue must adduce evidence showing the tainted character of the goods or otherwise discharge its burden under Section 123 of the Customs Act, 1962. On the facts discussed, onion and groundnuts were seized without evidence proving that they were smuggled, so confiscation and penalty were not legally sustainable and were set aside. Case-Laws Customs Tue, 30 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104953