https://www.taxtmi.com/caselaws?id=109483 For non-notified goods under the Customs Act, confiscation as smuggled goods cannot be sustained merely because the importer cannot produce item-wise matching documents. The burden remains on Revenue to prove the contraband character of the goods with supporting evidence, especially where the record does not show country of origin or other material indicating smuggling. Baggage receipts issued by customs officers cannot, by themselves, be used against the importer for lack of detailed description. On these facts, the confiscation order was held unsustainable and consequential relief followed. en-us Tue, 01 Apr 2003 00:00:00 +0530 Tue, 10 Apr 2012 14:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109483 For non-notified goods under the Customs Act, confiscation as smuggled goods cannot be sustained merely because the importer cannot produce item-wise matching documents. The burden remains on Revenue to prove the contraband character of the goods with supporting evidence, especially where the record does not show country of origin or other material indicating smuggling. Baggage receipts issued by customs officers cannot, by themselves, be used against the importer for lack of detailed description. On these facts, the confiscation order was held unsustainable and consequential relief followed. Case-Laws Customs Tue, 01 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109483