https://www.taxtmi.com/caselaws?id=259859 Where customs officers seize goods, Section 123 of the Customs Act shifts the burden to the person from whose possession the goods were taken to prove they were not smuggled, and that burden was held to apply here. At the same time, an adjudicating authority must consider the statutory option of redemption fine under Section 125 in a judicious manner and record reasons if it declines that relief. The confiscation order was therefore unsustainable on the Section 125 aspect and was set aside for fresh consideration, while the burden-of-proof challenge failed. en-us Mon, 04 May 2015 00:00:00 +0530 Sat, 03 Oct 2015 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259859 Where customs officers seize goods, Section 123 of the Customs Act shifts the burden to the person from whose possession the goods were taken to prove they were not smuggled, and that burden was held to apply here. At the same time, an adjudicating authority must consider the statutory option of redemption fine under Section 125 in a judicious manner and record reasons if it declines that relief. The confiscation order was therefore unsustainable on the Section 125 aspect and was set aside for fresh consideration, while the burden-of-proof challenge failed. Case-Laws Customs Mon, 04 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259859