https://www.taxtmi.com/caselaws?id=167477 Confiscation of foreign-origin goods could not be sustained where the goods were not covered by Section 123 or Chapter IV-A of the Customs Act, 1962 and the Department had not first made out a prima facie case of smuggling. In that situation, mere foreign origin, seizure on information, or restricted import character did not shift the burden to the claimants. The Department had to adduce sufficient material showing the smuggled character of the goods before any obligation arose for the claimants to prove lawful import. As no adequate enquiry or proof was placed on record, confiscation was set aside and release of the claimed bales was directed. en-us Mon, 30 Apr 1984 00:00:00 +0530 Mon, 22 Dec 2014 10:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167477 Confiscation of foreign-origin goods could not be sustained where the goods were not covered by Section 123 or Chapter IV-A of the Customs Act, 1962 and the Department had not first made out a prima facie case of smuggling. In that situation, mere foreign origin, seizure on information, or restricted import character did not shift the burden to the claimants. The Department had to adduce sufficient material showing the smuggled character of the goods before any obligation arose for the claimants to prove lawful import. As no adequate enquiry or proof was placed on record, confiscation was set aside and release of the claimed bales was directed. Case-Laws Central Excise Mon, 30 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167477