https://www.taxtmi.com/caselaws?id=107745 Goods outside Chapter IVA and Section 123 of the Customs Act attract no statutory presumption, so the Department must prove smuggling by affirmative and corroborative evidence. Foreign markings alone, without examination of the goods, quantification, or other supporting material, were insufficient to establish foreign origin or illicit import. Mere failure to produce documents showing lawful acquisition did not, by itself, prove smuggling, and the authorities could not rely on grounds beyond the show cause notice. On that basis, confiscation of the goods and vehicle under Sections 111 and 115, and the associated penalty, were held unsustainable. en-us Fri, 11 Jul 2003 00:00:00 +0530 Mon, 26 Mar 2012 13:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107745 Goods outside Chapter IVA and Section 123 of the Customs Act attract no statutory presumption, so the Department must prove smuggling by affirmative and corroborative evidence. Foreign markings alone, without examination of the goods, quantification, or other supporting material, were insufficient to establish foreign origin or illicit import. Mere failure to produce documents showing lawful acquisition did not, by itself, prove smuggling, and the authorities could not rely on grounds beyond the show cause notice. On that basis, confiscation of the goods and vehicle under Sections 111 and 115, and the associated penalty, were held unsustainable. Case-Laws Customs Fri, 11 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107745