https://www.taxtmi.com/caselaws?id=239575 For non-notified goods, the Revenue bears a heavy burden to prove smuggling through positive evidence before confiscation can be sustained. The seized betel nuts were supported by contemporaneous documents, including the Bill of Entry, transport papers and invoice, which indicated that they formed part of a legally imported consignment. No direct or indirect evidence rebutted that documentation or conclusively showed off-route import from Nepal. On that basis, confiscation and penalties could not be justified, and the challenge to the order setting them aside failed. en-us Wed, 21 Nov 2012 00:00:00 +0530 Sat, 16 Nov 2013 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239575 For non-notified goods, the Revenue bears a heavy burden to prove smuggling through positive evidence before confiscation can be sustained. The seized betel nuts were supported by contemporaneous documents, including the Bill of Entry, transport papers and invoice, which indicated that they formed part of a legally imported consignment. No direct or indirect evidence rebutted that documentation or conclusively showed off-route import from Nepal. On that basis, confiscation and penalties could not be justified, and the challenge to the order setting them aside failed. Case-Laws Customs Wed, 21 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239575