https://www.taxtmi.com/caselaws?id=51471 Computer accessories found to be non-notified and available under OGL were outside the presumption under Section 123 of the Customs Act, so the burden remained on the department to prove smuggling. Reliance on immediately retracted statements was insufficient to establish that the goods had been smuggled into India, and the mere failure to disclose the seller or source of purchase did not by itself discharge that burden. On those facts, confiscation of the goods was unsustainable, and the consequential confiscation of the car and all related penalties were also set aside. en-us Fri, 26 Apr 2002 00:00:00 +0530 Sat, 25 Sep 2010 09:51:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51471 Computer accessories found to be non-notified and available under OGL were outside the presumption under Section 123 of the Customs Act, so the burden remained on the department to prove smuggling. Reliance on immediately retracted statements was insufficient to establish that the goods had been smuggled into India, and the mere failure to disclose the seller or source of purchase did not by itself discharge that burden. On those facts, confiscation of the goods was unsustainable, and the consequential confiscation of the car and all related penalties were also set aside. Case-Laws Customs Fri, 26 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51471