https://www.taxtmi.com/caselaws?id=44632 Customs authorities cannot order confiscation of seized goods that are not notified under Chapter IV-A of the Customs Act, 1962 unless the department proves smuggling. Where Section 123 does not apply, the evidentiary burden remains on the department, and failure to adduce proof of smuggling leaves no jurisdiction to confiscate. The authorities also cannot decide ownership once the seizure is found unsustainable; the goods must be restored to the lawful custodian, who may resolve any title claim in accordance with law. en-us Mon, 25 Mar 1996 00:00:00 +0530 Thu, 01 Jul 2010 13:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44632 Customs authorities cannot order confiscation of seized goods that are not notified under Chapter IV-A of the Customs Act, 1962 unless the department proves smuggling. Where Section 123 does not apply, the evidentiary burden remains on the department, and failure to adduce proof of smuggling leaves no jurisdiction to confiscate. The authorities also cannot decide ownership once the seizure is found unsustainable; the goods must be restored to the lawful custodian, who may resolve any title claim in accordance with law. Case-Laws Customs Mon, 25 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44632