https://www.taxtmi.com/caselaws?id=115855 For non-notified goods, confiscation cannot rest on mere foreign origin alone; customs authorities must affirmatively prove smuggled nature with positive, tangible, or investigative evidence. Where the department fails to discharge that burden, the special burden-shifting regime does not apply and confiscation is unsustainable. Binding departmental instructions issued after denotification also support the requirement that the revenue establish illicit import or other violation of law before invoking confiscation powers. en-us Thu, 30 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 16:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115855 For non-notified goods, confiscation cannot rest on mere foreign origin alone; customs authorities must affirmatively prove smuggled nature with positive, tangible, or investigative evidence. Where the department fails to discharge that burden, the special burden-shifting regime does not apply and confiscation is unsustainable. Binding departmental instructions issued after denotification also support the requirement that the revenue establish illicit import or other violation of law before invoking confiscation powers. Case-Laws Customs Thu, 30 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115855