https://www.taxtmi.com/caselaws?id=51401 Confiscation of non-notified metal scraps requires the Revenue to prove by positive, independent evidence that the seized goods were smuggled into India. Mere assumption, presumption, or uncorroborated statements about a general modus of importing scrap through unauthorised routes was insufficient where the record did not specifically link the seized consignments to smuggling. The adjudicating authority also erred by acknowledging the Revenue's burden yet effectively shifting it to the noticees to disprove smuggling. On that basis, confiscation of the metal scraps was not sustainable and was set aside, and the consequential confiscation of the trucks and penalties also could not survive. en-us Mon, 25 Feb 2002 00:00:00 +0530 Fri, 24 Sep 2010 15:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51401 Confiscation of non-notified metal scraps requires the Revenue to prove by positive, independent evidence that the seized goods were smuggled into India. Mere assumption, presumption, or uncorroborated statements about a general modus of importing scrap through unauthorised routes was insufficient where the record did not specifically link the seized consignments to smuggling. The adjudicating authority also erred by acknowledging the Revenue's burden yet effectively shifting it to the noticees to disprove smuggling. On that basis, confiscation of the metal scraps was not sustainable and was set aside, and the consequential confiscation of the trucks and penalties also could not survive. Case-Laws Customs Mon, 25 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51401