https://www.taxtmi.com/caselaws?id=120804 For goods that are neither prohibited nor notified under the Customs Act, confiscation cannot be sustained unless the department proves that they are smuggled. Mere inability to produce documents of licit acquisition, or denial of sale by suppliers, is insufficient without conclusive evidence of smuggling. On the facts, the department failed to establish the smuggled character of the foreign-origin mobile phones and other goods, so the confiscation order was not legally sustainable and the setting aside of confiscation was upheld. en-us Thu, 01 Feb 2007 00:00:00 +0530 Tue, 24 Jul 2012 15:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120804 For goods that are neither prohibited nor notified under the Customs Act, confiscation cannot be sustained unless the department proves that they are smuggled. Mere inability to produce documents of licit acquisition, or denial of sale by suppliers, is insufficient without conclusive evidence of smuggling. On the facts, the department failed to establish the smuggled character of the foreign-origin mobile phones and other goods, so the confiscation order was not legally sustainable and the setting aside of confiscation was upheld. Case-Laws Central Excise Thu, 01 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120804