https://www.taxtmi.com/caselaws?id=430212 Section 123 of the Customs Act applies only to the goods and persons expressly covered by the statute, and its burden-shifting presumption cannot be extended by inference. The seized jewellery was treated as commercial goods, not bona fide baggage, so the controversy fell within customs confiscation and allied penalties rather than an exclusive revisionary baggage remedy. On the evidence, including travel history, diary entries, worker statements and post-seizure inferences, the alleged smuggled import was not proved with sufficient certainty. The confiscation and personal penalties were therefore unsustainable, and the impugned order was set aside with consequential relief. en-us Thu, 10 Nov 2022 00:00:00 +0530 Tue, 15 Nov 2022 09:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430212 Section 123 of the Customs Act applies only to the goods and persons expressly covered by the statute, and its burden-shifting presumption cannot be extended by inference. The seized jewellery was treated as commercial goods, not bona fide baggage, so the controversy fell within customs confiscation and allied penalties rather than an exclusive revisionary baggage remedy. On the evidence, including travel history, diary entries, worker statements and post-seizure inferences, the alleged smuggled import was not proved with sufficient certainty. The confiscation and personal penalties were therefore unsustainable, and the impugned order was set aside with consequential relief. Case-Laws Customs Thu, 10 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430212