https://www.taxtmi.com/caselaws?id=786250 Admissibility of statements recorded under the customs summons power was rejected where mandatory conditions were not met, so those statements could not support a finding of smuggling and led to reversal of confiscation. In town-seizure circumstances with no foreign marking and sub standard purity, the evidential burden lies on the revenue to prove foreign origin; absent such proof, goods purchased domestically cannot be treated as illegally imported. Consequently, confiscation for prohibited import or unlawful unloading was unsustainable and attendant penalties based on that confiscation were held invalid. en-us Fri, 06 Feb 2026 00:00:00 +0530 Tue, 10 Feb 2026 07:46:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786250 Admissibility of statements recorded under the customs summons power was rejected where mandatory conditions were not met, so those statements could not support a finding of smuggling and led to reversal of confiscation. In town-seizure circumstances with no foreign marking and sub standard purity, the evidential burden lies on the revenue to prove foreign origin; absent such proof, goods purchased domestically cannot be treated as illegally imported. Consequently, confiscation for prohibited import or unlawful unloading was unsustainable and attendant penalties based on that confiscation were held invalid. Case-Laws Customs Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786250