https://www.taxtmi.com/caselaws?id=49805 Where seized goods are not covered by Section 123 or Chapter IVA of the Customs Act, 1962, the burden remains on the department to prove smuggling by admissible evidence. Suspicion about the origin of the goods is insufficient to justify confiscation, and the department must establish that the goods were imported in contravention of law. On the materials available, that burden was not discharged, so confiscation was not sustainable and the impugned order was set aside. en-us Tue, 16 May 2000 00:00:00 +0530 Tue, 17 Aug 2010 15:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49805 Where seized goods are not covered by Section 123 or Chapter IVA of the Customs Act, 1962, the burden remains on the department to prove smuggling by admissible evidence. Suspicion about the origin of the goods is insufficient to justify confiscation, and the department must establish that the goods were imported in contravention of law. On the materials available, that burden was not discharged, so confiscation was not sustainable and the impugned order was set aside. Case-Laws Customs Tue, 16 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49805