https://www.taxtmi.com/caselaws?id=34047 The Department failed to prove that the seized ball bearings were smuggled goods because the only incriminating material was a partner's statement based on hearsay, which was promptly retracted and remained uncorroborated. No independent evidence was obtained, including any statement from the alleged supplier, and the changing version on the source of the goods further weakened reliability. On these facts, the burden to establish smuggled nature was not discharged, so confiscation and penalty could not be sustained. en-us Wed, 03 Sep 2008 00:00:00 +0530 Tue, 07 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34047 The Department failed to prove that the seized ball bearings were smuggled goods because the only incriminating material was a partner's statement based on hearsay, which was promptly retracted and remained uncorroborated. No independent evidence was obtained, including any statement from the alleged supplier, and the changing version on the source of the goods further weakened reliability. On these facts, the burden to establish smuggled nature was not discharged, so confiscation and penalty could not be sustained. Case-Laws Customs Wed, 03 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34047