https://www.taxtmi.com/article/detailed?id=16353 Transport of green peas and yellow peas could not be treated as smuggled merely on suspicion of foreign origin, where the goods were not covered by the notified goods regime under Section 123 of the Customs Act, 1962. The burden remained on the Revenue to establish by documentary or other concrete evidence that the goods were of foreign origin and illegally imported. Mere opinion of local traders was insufficient to justify confiscation of the goods or the vehicle, or the imposition of penalty under Section 112(b). en-us Wed, 06 May 2026 08:32:49 +0530 Wed, 06 May 2026 08:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16353 Transport of green peas and yellow peas could not be treated as smuggled merely on suspicion of foreign origin, where the goods were not covered by the notified goods regime under Section 123 of the Customs Act, 1962. The burden remained on the Revenue to establish by documentary or other concrete evidence that the goods were of foreign origin and illegally imported. Mere opinion of local traders was insufficient to justify confiscation of the goods or the vehicle, or the imposition of penalty under Section 112(b). Articles Customs - Import - Export - SEZ Wed, 06 May 2026 08:32:49 +0530 https://www.taxtmi.com/article/detailed?id=16353