https://www.taxtmi.com/caselaws?id=122790 For non-notified goods, the initial burden remained on the Customs Department to prove smuggled nature or illegal importation before confiscation or penalty could stand. The seized zinc ingots were sufficiently linked to import documents, and the brand-name discrepancy was treated as a typographical error. The Department failed to prove foreign origin of the copper cathodes, and its transport documents for copper scrap were found unreliable without credible evidence displacing the bills of entry produced. Confiscation and penalty were therefore unsustainable, and release of the copper cathodes and copper scrap was upheld. en-us Wed, 05 Sep 2007 00:00:00 +0530 Tue, 03 Oct 2017 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122790 For non-notified goods, the initial burden remained on the Customs Department to prove smuggled nature or illegal importation before confiscation or penalty could stand. The seized zinc ingots were sufficiently linked to import documents, and the brand-name discrepancy was treated as a typographical error. The Department failed to prove foreign origin of the copper cathodes, and its transport documents for copper scrap were found unreliable without credible evidence displacing the bills of entry produced. Confiscation and penalty were therefore unsustainable, and release of the copper cathodes and copper scrap was upheld. Case-Laws Customs Wed, 05 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122790