https://www.taxtmi.com/caselaws?id=124122 For non-notified imported goods, the Revenue must prove smuggled nature with cogent evidence, and the mere absence of MRP stickers is insufficient to sustain confiscation. Where invoices and bills of entry showed lawful import and purchase, and no other reliable evidence established that the seized pen cells and button cells were different from the imported goods, the finding of smuggling could not stand. Confiscation based only on non-affixation of MRP stickers was therefore unsustainable and was set aside in favour of the assessee. en-us Wed, 09 Jul 2008 00:00:00 +0530 Thu, 30 Nov 2017 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124122 For non-notified imported goods, the Revenue must prove smuggled nature with cogent evidence, and the mere absence of MRP stickers is insufficient to sustain confiscation. Where invoices and bills of entry showed lawful import and purchase, and no other reliable evidence established that the seized pen cells and button cells were different from the imported goods, the finding of smuggling could not stand. Confiscation based only on non-affixation of MRP stickers was therefore unsustainable and was set aside in favour of the assessee. Case-Laws Customs Wed, 09 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124122