https://www.taxtmi.com/caselaws?id=2672 For non-notified imported goods, the Customs Department must prove smuggled import by positive and affirmative evidence before confiscation or penalties can be sustained. Mere suspicious possession, absence of octroi receipts, or lack of MRP stickers is insufficient to discharge that burden. The principle in Section 106 of the Indian Evidence Act does not shift the burden to the possessor in these circumstances, and unlawful import cannot be inferred from possession alone. Supporting material showing lawful import further weakens the Department's case. en-us Thu, 30 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2672 For non-notified imported goods, the Customs Department must prove smuggled import by positive and affirmative evidence before confiscation or penalties can be sustained. Mere suspicious possession, absence of octroi receipts, or lack of MRP stickers is insufficient to discharge that burden. The principle in Section 106 of the Indian Evidence Act does not shift the burden to the possessor in these circumstances, and unlawful import cannot be inferred from possession alone. Supporting material showing lawful import further weakens the Department's case. Case-Laws Customs Thu, 30 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2672