https://www.taxtmi.com/caselaws?id=117685 Penalty for alleged dealing in smuggled mobile phones was unsustainable because the record did not establish illegal import or conscious dealing in smuggled goods. The trader had bought the phones from shops at a port town and transported them inland for sale, but there was no proof that he had imported them unlawfully or knew they were smuggled. As mobile phones were not notified under Section 123 of the Customs Act, no reverse burden to prove licit import arose. The order setting aside the penalty was therefore upheld against the Revenue. en-us Mon, 20 Feb 2006 00:00:00 +0530 Mon, 25 Jun 2012 18:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117685 Penalty for alleged dealing in smuggled mobile phones was unsustainable because the record did not establish illegal import or conscious dealing in smuggled goods. The trader had bought the phones from shops at a port town and transported them inland for sale, but there was no proof that he had imported them unlawfully or knew they were smuggled. As mobile phones were not notified under Section 123 of the Customs Act, no reverse burden to prove licit import arose. The order setting aside the penalty was therefore upheld against the Revenue. Case-Laws Central Excise Mon, 20 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117685