https://www.taxtmi.com/caselaws?id=106447 Goods not notified under Section 123 or Chapter IVA of the Customs Act cannot be presumed smuggled on foreign origin alone; the department must prove illegal import with cogent evidence. The record contained import documents and supporting material for the crockery sets and air-conditioners, and the department did not show those documents to be forged or unreliable. Because the adjudicating authority relied on an impermissible presumption from foreign origin and alleged weaknesses in the defence, the confiscation and penalties were held unsustainable and set aside. en-us Mon, 15 Jul 2002 00:00:00 +0530 Wed, 14 Mar 2012 11:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106447 Goods not notified under Section 123 or Chapter IVA of the Customs Act cannot be presumed smuggled on foreign origin alone; the department must prove illegal import with cogent evidence. The record contained import documents and supporting material for the crockery sets and air-conditioners, and the department did not show those documents to be forged or unreliable. Because the adjudicating authority relied on an impermissible presumption from foreign origin and alleged weaknesses in the defence, the confiscation and penalties were held unsustainable and set aside. Case-Laws Customs Mon, 15 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106447