https://www.taxtmi.com/caselaws?id=109771 Confiscation of precious stones and Indian currency requires the Department to prove foreign origin, illegal import, or a valid link between the currency and proved smuggled goods; seizure alone and absence of purchase documents are insufficient. Where the goods are not covered by a statutory presumption, the burden remains on the Department to establish the smuggled character of the goods, and unsupported valuation material or an untested statement will not discharge that burden. On the stated facts, the prerequisites for confiscation under the Customs Act were not made out, so the consequential personal penalties also could not be sustained. en-us Wed, 18 Dec 2002 00:00:00 +0530 Wed, 11 Apr 2012 17:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109771 Confiscation of precious stones and Indian currency requires the Department to prove foreign origin, illegal import, or a valid link between the currency and proved smuggled goods; seizure alone and absence of purchase documents are insufficient. Where the goods are not covered by a statutory presumption, the burden remains on the Department to establish the smuggled character of the goods, and unsupported valuation material or an untested statement will not discharge that burden. On the stated facts, the prerequisites for confiscation under the Customs Act were not made out, so the consequential personal penalties also could not be sustained. Case-Laws Customs Wed, 18 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109771