https://www.taxtmi.com/caselaws?id=49156 Old and used, non-notified garments could not be confiscated on the basis of Section 123 of the Customs Act, as the statutory presumption was unavailable and the Department failed to prove smuggling. Foreign markings and border proximity created only suspicion, while evidence of purchase from an auctioneer supported the applicant's case; confiscation was therefore set aside. Where the goods had already been sold, compensation was confined to the sale proceeds realised on disposal, and a claim for market value was rejected because the matter was treated under customs redemption and confiscation principles, not as damages. en-us Fri, 15 Oct 1993 00:00:00 +0530 Mon, 09 Aug 2010 18:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49156 Old and used, non-notified garments could not be confiscated on the basis of Section 123 of the Customs Act, as the statutory presumption was unavailable and the Department failed to prove smuggling. Foreign markings and border proximity created only suspicion, while evidence of purchase from an auctioneer supported the applicant's case; confiscation was therefore set aside. Where the goods had already been sold, compensation was confined to the sale proceeds realised on disposal, and a claim for market value was rejected because the matter was treated under customs redemption and confiscation principles, not as damages. Case-Laws Customs Fri, 15 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49156