https://www.taxtmi.com/caselaws?id=51179 For non-notified ball bearings, the Revenue must prove the smuggled character before confiscation or penalty can stand under the Customs Act. Allegations that supplier firms were fictitious, or that purchase bills were false, may raise suspicion but do not by themselves discharge that burden. In the absence of independent evidence of contraband import or other material linking the goods to smuggling, confiscation and penalty are not justified and are set aside in favour of the importer. en-us Mon, 04 Feb 2002 00:00:00 +0530 Thu, 23 Sep 2010 11:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51179 For non-notified ball bearings, the Revenue must prove the smuggled character before confiscation or penalty can stand under the Customs Act. Allegations that supplier firms were fictitious, or that purchase bills were false, may raise suspicion but do not by themselves discharge that burden. In the absence of independent evidence of contraband import or other material linking the goods to smuggling, confiscation and penalty are not justified and are set aside in favour of the importer. Case-Laws Customs Mon, 04 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51179