https://www.taxtmi.com/caselaws?id=362972 For non-notified diamonds, Section 123 of the Customs Act does not create a presumption against the possessor, so the Revenue must prove smuggling with positive evidence. Mere inability to explain lawful possession or source is insufficient to shift the burden or establish illegal import. The record here was found inadequate because the main statements were retracted, no independent corroborative evidence proved import across the customs frontier, the seized quantity did not match the alleged smuggled quantity, and the video material was not relied on as evidence. In the absence of corroboration, the confiscation and penalties could not be sustained. en-us Mon, 02 Jul 2018 00:00:00 +0530 Fri, 06 Jul 2018 08:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362972 For non-notified diamonds, Section 123 of the Customs Act does not create a presumption against the possessor, so the Revenue must prove smuggling with positive evidence. Mere inability to explain lawful possession or source is insufficient to shift the burden or establish illegal import. The record here was found inadequate because the main statements were retracted, no independent corroborative evidence proved import across the customs frontier, the seized quantity did not match the alleged smuggled quantity, and the video material was not relied on as evidence. In the absence of corroboration, the confiscation and penalties could not be sustained. Case-Laws Customs Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362972