https://www.taxtmi.com/caselaws?id=50196 For non-notified goods under the Customs Act, confiscation requires the Department to affirmatively prove that the goods are smuggled; mere absence of documents showing lawful acquisition is insufficient. As the seized consumer goods were not notified under Section 123 or Chapter IVA and no evidence discharged the Department's burden, confiscation could not be sustained. The penalty also failed because it depended on the same unproven allegation of smuggling. en-us Fri, 18 Feb 2000 00:00:00 +0530 Sat, 25 May 2019 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50196 For non-notified goods under the Customs Act, confiscation requires the Department to affirmatively prove that the goods are smuggled; mere absence of documents showing lawful acquisition is insufficient. As the seized consumer goods were not notified under Section 123 or Chapter IVA and no evidence discharged the Department's burden, confiscation could not be sustained. The penalty also failed because it depended on the same unproven allegation of smuggling. Case-Laws Customs Fri, 18 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50196