https://www.taxtmi.com/caselaws?id=108222 For goods not notified under the statutory burden-shifting provision, the department remained bound to prove illegal importation; the importer's bills of entry and local purchase records were not displaced by weak, unverified evidence, so the burden did not shift and illegal importation was not established. As the goods were claimed to be assembled from imported and locally procured components, and import was not shown to fall within the confiscatory clauses of the Customs Act, confiscation could not be sustained. The consequential penalty also failed, and the confiscation order and penalties were set aside. en-us Fri, 28 Jun 2002 00:00:00 +0530 Fri, 30 Mar 2012 15:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108222 For goods not notified under the statutory burden-shifting provision, the department remained bound to prove illegal importation; the importer's bills of entry and local purchase records were not displaced by weak, unverified evidence, so the burden did not shift and illegal importation was not established. As the goods were claimed to be assembled from imported and locally procured components, and import was not shown to fall within the confiscatory clauses of the Customs Act, confiscation could not be sustained. The consequential penalty also failed, and the confiscation order and penalties were set aside. Case-Laws Customs Fri, 28 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108222