https://www.taxtmi.com/caselaws?id=1344 Confiscation of foreign-origin mobile phones was found unsustainable because the Revenue did not discharge the burden of proving that the goods were smuggled. The phones were treated as non-notified goods, stated to be freely importable and available in the market, and no conclusive evidence established illicit import or possession contrary to law. In that setting, confiscation could not be upheld without proof of the essential ingredients of smuggling. The Revenue's challenge therefore failed. en-us Thu, 01 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2008 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1344 Confiscation of foreign-origin mobile phones was found unsustainable because the Revenue did not discharge the burden of proving that the goods were smuggled. The phones were treated as non-notified goods, stated to be freely importable and available in the market, and no conclusive evidence established illicit import or possession contrary to law. In that setting, confiscation could not be upheld without proof of the essential ingredients of smuggling. The Revenue's challenge therefore failed. Case-Laws Customs Thu, 01 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1344