https://www.taxtmi.com/caselaws?id=126876 Cell phones were not notified goods under Section 123 of the Customs Act, so the burden remained on Revenue to prove smuggling. In the absence of evidence showing illicit import, and in light of the admitted purchase of the goods from Chennai, confiscation and enhanced penalty could not be sustained. The order permitting release on redemption fine with a reduced penalty was therefore upheld, and the appeals were dismissed in favour of the respondent. en-us Fri, 27 Jun 2008 00:00:00 +0530 Mon, 04 Feb 2013 14:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126876 Cell phones were not notified goods under Section 123 of the Customs Act, so the burden remained on Revenue to prove smuggling. In the absence of evidence showing illicit import, and in light of the admitted purchase of the goods from Chennai, confiscation and enhanced penalty could not be sustained. The order permitting release on redemption fine with a reduced penalty was therefore upheld, and the appeals were dismissed in favour of the respondent. Case-Laws Customs Fri, 27 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126876