https://www.taxtmi.com/caselaws?id=51486 For non-notified precious and semi-precious stones, the reverse-burden rule under Section 123 of the Customs Act, 1962 did not apply. The Revenue therefore had to prove by affirmative evidence that the stones were of foreign origin and smuggled into India. Because the seizure record did not show the country of origin and the material on record did not satisfactorily establish smuggled import, confiscation and penalty were held unsustainable and set aside, with consequential relief to the assessee. en-us Thu, 14 Feb 2002 00:00:00 +0530 Sat, 25 Sep 2010 10:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51486 For non-notified precious and semi-precious stones, the reverse-burden rule under Section 123 of the Customs Act, 1962 did not apply. The Revenue therefore had to prove by affirmative evidence that the stones were of foreign origin and smuggled into India. Because the seizure record did not show the country of origin and the material on record did not satisfactorily establish smuggled import, confiscation and penalty were held unsustainable and set aside, with consequential relief to the assessee. Case-Laws Customs Thu, 14 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51486