https://www.taxtmi.com/caselaws?id=118803 For non-notified goods, the Section 123 presumption under the Customs Act does not apply, so the revenue must prove illegal import through reliable admissions and surrounding circumstances; on the stated facts, confiscation of the mobile phones was upheld because the statements and absence of lawful possession evidence supported smuggled origin. Confiscation of Indian currency as sale proceeds of smuggled goods requires an affirmative factual link between the currency and the smuggled goods, and that link was not established, so release of the currency was directed. Valuation, duty quantification and redemption fine were sent back for fresh determination, with liberty to adduce evidence on value. en-us Thu, 01 Sep 2005 00:00:00 +0530 Thu, 05 Jul 2012 18:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118803 For non-notified goods, the Section 123 presumption under the Customs Act does not apply, so the revenue must prove illegal import through reliable admissions and surrounding circumstances; on the stated facts, confiscation of the mobile phones was upheld because the statements and absence of lawful possession evidence supported smuggled origin. Confiscation of Indian currency as sale proceeds of smuggled goods requires an affirmative factual link between the currency and the smuggled goods, and that link was not established, so release of the currency was directed. Valuation, duty quantification and redemption fine were sent back for fresh determination, with liberty to adduce evidence on value. Case-Laws Customs Thu, 01 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118803