https://www.taxtmi.com/caselaws?id=126527 For goods not notified under Section 123 of the Customs Act, 1962, the burden remains on the Revenue to prove that they were smuggled into India. In the absence of any documentary or oral evidence establishing smuggling, confiscation of the metal scrap and vehicle could not be sustained. The trade certificate produced by the appellants, showing engagement in metal scrap trading, was not disputed by the Revenue. On that basis, the confiscation was set aside and the appeals were allowed. en-us Wed, 08 Jul 2009 00:00:00 +0530 Wed, 21 Nov 2012 17:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126527 For goods not notified under Section 123 of the Customs Act, 1962, the burden remains on the Revenue to prove that they were smuggled into India. In the absence of any documentary or oral evidence establishing smuggling, confiscation of the metal scrap and vehicle could not be sustained. The trade certificate produced by the appellants, showing engagement in metal scrap trading, was not disputed by the Revenue. On that basis, the confiscation was set aside and the appeals were allowed. Case-Laws Customs Wed, 08 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126527