https://www.taxtmi.com/caselaws?id=788708 Confiscation of green peas under the Customs Act was found unsustainable because the Revenue failed to prove smuggling with admissible and corroborative evidence. Green peas are not notified under Section 123, so the burden remained on the Revenue; statements of the appellant and truck drivers could not be relied on without examination under Section 138B, and foreign markings on sacks were insufficient by themselves to establish the place, method, time, or persons involved in the alleged smuggling. On that evidence, the confiscation and penalty were set aside and consequential relief followed. en-us Tue, 24 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 18:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788708 Confiscation of green peas under the Customs Act was found unsustainable because the Revenue failed to prove smuggling with admissible and corroborative evidence. Green peas are not notified under Section 123, so the burden remained on the Revenue; statements of the appellant and truck drivers could not be relied on without examination under Section 138B, and foreign markings on sacks were insufficient by themselves to establish the place, method, time, or persons involved in the alleged smuggling. On that evidence, the confiscation and penalty were set aside and consequential relief followed. Case-Laws Customs Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788708