https://www.taxtmi.com/caselaws?id=107213 Confiscation of non-notified goods under the Customs Act could not be sustained where the Revenue failed to prove that the goods were smuggled. The burden did not shift to the importer merely because the goods were purchased through a broker without documents, as Section 123 and Chapter IVA applied only where the statutory conditions for smuggled goods were established. On the record, there was no material showing smuggling, so the confiscation had no legal foundation and the consequential penalty also failed. en-us Wed, 14 Aug 2002 00:00:00 +0530 Mon, 19 Mar 2012 15:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107213 Confiscation of non-notified goods under the Customs Act could not be sustained where the Revenue failed to prove that the goods were smuggled. The burden did not shift to the importer merely because the goods were purchased through a broker without documents, as Section 123 and Chapter IVA applied only where the statutory conditions for smuggled goods were established. On the record, there was no material showing smuggling, so the confiscation had no legal foundation and the consequential penalty also failed. Case-Laws Customs Wed, 14 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107213