https://www.taxtmi.com/caselaws?id=107483 For non-notified foreign-origin goods, the department must affirmatively prove smuggling before confiscation can be sustained under Section 123 of the Customs Act, 1962. The mere absence of documents showing lawful acquisition, or a statement that the goods were purchased from unknown persons, was held insufficient to establish unlawful importation or smuggled character. As the Revenue produced no evidence to discharge that burden, confiscation was found unsustainable and the challenge to the order setting it aside failed. en-us Wed, 12 Mar 2003 00:00:00 +0530 Thu, 22 Mar 2012 18:01:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107483 For non-notified foreign-origin goods, the department must affirmatively prove smuggling before confiscation can be sustained under Section 123 of the Customs Act, 1962. The mere absence of documents showing lawful acquisition, or a statement that the goods were purchased from unknown persons, was held insufficient to establish unlawful importation or smuggled character. As the Revenue produced no evidence to discharge that burden, confiscation was found unsustainable and the challenge to the order setting it aside failed. Case-Laws Customs Wed, 12 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107483