https://www.taxtmi.com/caselaws?id=108817 For non-notified goods under Section 123 of the Customs Act, the burden remained on the Revenue to independently prove foreign origin and smuggled importation before confiscation could be sustained. The record was found insufficient to corroborate smuggling, and the seizure mahazar and other materials did not establish liability under Section 111(d). As confiscation was unsustainable, the consequential directions for duty assessment, redemption fine, and penalty also failed. The order was set aside and the appellant obtained full relief. en-us Mon, 20 Jan 2003 00:00:00 +0530 Wed, 04 Apr 2012 10:24:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108817 For non-notified goods under Section 123 of the Customs Act, the burden remained on the Revenue to independently prove foreign origin and smuggled importation before confiscation could be sustained. The record was found insufficient to corroborate smuggling, and the seizure mahazar and other materials did not establish liability under Section 111(d). As confiscation was unsustainable, the consequential directions for duty assessment, redemption fine, and penalty also failed. The order was set aside and the appellant obtained full relief. Case-Laws Customs Mon, 20 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108817