https://www.taxtmi.com/caselaws?id=114525 Foreign-origin goods not notified under Section 123 of the Customs Act remained subject to the ordinary rule that the department bore the burden of proving smuggling. Because that burden was not discharged, confiscation could not be sustained on mere recovery of the goods from the appellant's premises or on the rejection of the appellant's explanation. The goods were also outside Chapter IVA, so no statutory duty arose to maintain records of possession, storage, or sale. On these facts, the confiscation was held unjustified and the appeal succeeded. en-us Thu, 07 Oct 2004 00:00:00 +0530 Wed, 16 May 2012 13:43:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114525 Foreign-origin goods not notified under Section 123 of the Customs Act remained subject to the ordinary rule that the department bore the burden of proving smuggling. Because that burden was not discharged, confiscation could not be sustained on mere recovery of the goods from the appellant's premises or on the rejection of the appellant's explanation. The goods were also outside Chapter IVA, so no statutory duty arose to maintain records of possession, storage, or sale. On these facts, the confiscation was held unjustified and the appeal succeeded. Case-Laws Customs Thu, 07 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114525