https://www.taxtmi.com/caselaws?id=767761 For non-notified goods under Section 123 of the Customs Act, confiscation requires the department to adduce cogent and positive evidence of smuggled or foreign origin; mere suspicion is insufficient, and where local purchase is not rebutted the confiscation cannot be sustained. Where seized goods are later destroyed while in departmental custody and the confiscation fails, monetary relief may be granted in lieu of the seized value, with interest if payment is delayed. The annotated decision also notes that penalty and confiscation were annulled and compensation was directed on an equitable basis. en-us Thu, 06 Mar 2025 00:00:00 +0530 Tue, 25 Mar 2025 08:48:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767761 For non-notified goods under Section 123 of the Customs Act, confiscation requires the department to adduce cogent and positive evidence of smuggled or foreign origin; mere suspicion is insufficient, and where local purchase is not rebutted the confiscation cannot be sustained. Where seized goods are later destroyed while in departmental custody and the confiscation fails, monetary relief may be granted in lieu of the seized value, with interest if payment is delayed. The annotated decision also notes that penalty and confiscation were annulled and compensation was directed on an equitable basis. Case-Laws Customs Thu, 06 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767761