https://www.taxtmi.com/caselaws?id=789380 Confiscation of a vehicle used to transport alleged foreign-origin goods cannot stand where the Revenue fails to prove that the goods were in fact of foreign origin. Because the goods were not notified under Section 123 of the Customs Act, the burden remained on the Revenue to establish smuggled or foreign-origin character, and that burden was not discharged on the evidence. In the absence of reliable proof, the confiscation, redemption fine and penalty lacked legal basis and were set aside. en-us Mon, 06 Apr 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789380 Confiscation of a vehicle used to transport alleged foreign-origin goods cannot stand where the Revenue fails to prove that the goods were in fact of foreign origin. Because the goods were not notified under Section 123 of the Customs Act, the burden remained on the Revenue to establish smuggled or foreign-origin character, and that burden was not discharged on the evidence. In the absence of reliable proof, the confiscation, redemption fine and penalty lacked legal basis and were set aside. Case-Laws Customs Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789380