https://www.taxtmi.com/caselaws?id=215458 For non-notified diamonds, confiscation cannot be sustained unless the Revenue proves smuggling or illicit acquisition with reliable corroborative evidence. Where the assessee produces purchase vouchers, register entries and related documents showing bona fide purchase, and those documents are not effectively rebutted or verified, mere reliance on statements is insufficient to justify absolute confiscation under customs law. The operative principle is that the burden remains on the Revenue for non-notified goods, and unrebutted purchase records can defeat confiscation. en-us Tue, 14 Feb 2012 00:00:00 +0530 Thu, 11 Oct 2012 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215458 For non-notified diamonds, confiscation cannot be sustained unless the Revenue proves smuggling or illicit acquisition with reliable corroborative evidence. Where the assessee produces purchase vouchers, register entries and related documents showing bona fide purchase, and those documents are not effectively rebutted or verified, mere reliance on statements is insufficient to justify absolute confiscation under customs law. The operative principle is that the burden remains on the Revenue for non-notified goods, and unrebutted purchase records can defeat confiscation. Case-Laws Customs Tue, 14 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215458