https://www.taxtmi.com/circulars?id=1708 Seizure of imported goods accompanied by import or duty paying documents is constrained by the evidentiary position of the department: unless goods have been notified under the Customs Act for mandatory confiscation, the burden of proving that such goods are smuggled goods rests on the department; field formations must therefore exercise caution and refrain from seizure where documents are genuine. en-us Thu, 06 Nov 2003 00:00:00 +0530 Mon, 02 Mar 2009 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1708 Seizure of imported goods accompanied by import or duty paying documents is constrained by the evidentiary position of the department: unless goods have been notified under the Customs Act for mandatory confiscation, the burden of proving that such goods are smuggled goods rests on the department; field formations must therefore exercise caution and refrain from seizure where documents are genuine. Circulars Customs Thu, 06 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1708