https://www.taxtmi.com/caselaws?id=108782 Metal scrap treated as a non-notified item placed the burden on the Revenue to prove foreign origin and smuggled character before confiscation could stand. Foreign markings on some scrap pieces were insufficient to show that the entire consignment was of foreign origin, and the surrounding circumstances relied on by the adjudicating authority created suspicion only, not proof of clandestine import. As no evidence of smuggled import was produced, the foundation for confiscation failed. The confiscation of the scrap was therefore set aside, and the confiscation of the truck and the penalties imposed on the appellants were also set aside as consequential relief. en-us Wed, 18 Dec 2002 00:00:00 +0530 Tue, 03 Apr 2012 18:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108782 Metal scrap treated as a non-notified item placed the burden on the Revenue to prove foreign origin and smuggled character before confiscation could stand. Foreign markings on some scrap pieces were insufficient to show that the entire consignment was of foreign origin, and the surrounding circumstances relied on by the adjudicating authority created suspicion only, not proof of clandestine import. As no evidence of smuggled import was produced, the foundation for confiscation failed. The confiscation of the scrap was therefore set aside, and the confiscation of the truck and the penalties imposed on the appellants were also set aside as consequential relief. Case-Laws Customs Wed, 18 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108782