https://www.taxtmi.com/caselaws?id=45716 Failure by a possessor to prove purchase from named sellers does not, by itself, justify confiscation of goods as smuggled. The Department must still establish material showing illegal importation or that the possessor knew or had reason to believe the goods were smuggled. Here, although the goods were of a type covered by the Imports Control Order, 1955, the authorities relied mainly on the petitioner's inability to prove lawful purchase and did not prove that the goods were imported unlawfully. The confiscation was therefore unsustainable and the customs orders were set aside. en-us Tue, 16 Sep 1958 00:00:00 +0530 Tue, 13 Jul 2010 13:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45716 Failure by a possessor to prove purchase from named sellers does not, by itself, justify confiscation of goods as smuggled. The Department must still establish material showing illegal importation or that the possessor knew or had reason to believe the goods were smuggled. Here, although the goods were of a type covered by the Imports Control Order, 1955, the authorities relied mainly on the petitioner's inability to prove lawful purchase and did not prove that the goods were imported unlawfully. The confiscation was therefore unsustainable and the customs orders were set aside. Case-Laws Customs Tue, 16 Sep 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45716