https://www.taxtmi.com/caselaws?id=105899 For non-notified and non-specified goods, the department must prove smuggled character by legal evidence; erased marks of origin alone do not justify confiscation or penalty. Where the inspection report only showed erased origin markings and there was no finding that the goods were of foreign origin or any independent evidence of smuggling, mere suspicion could not displace the burden of proof. Confiscation and penalty were therefore held unsustainable and were set aside, with consequential relief granted to the appellant. en-us Tue, 04 May 1999 00:00:00 +0530 Sat, 10 Mar 2012 13:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105899 For non-notified and non-specified goods, the department must prove smuggled character by legal evidence; erased marks of origin alone do not justify confiscation or penalty. Where the inspection report only showed erased origin markings and there was no finding that the goods were of foreign origin or any independent evidence of smuggling, mere suspicion could not displace the burden of proof. Confiscation and penalty were therefore held unsustainable and were set aside, with consequential relief granted to the appellant. Case-Laws Customs Tue, 04 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105899