https://www.taxtmi.com/caselaws?id=51652 For non-notified foreign-origin goods, the burden under Section 123 of the Customs Act remains on the Revenue to prove smuggled nature by positive evidence. Mere failure by the importer to produce documentary proof of legal importation does not, by itself, justify an inference of smuggling. As no such evidence was produced, confiscation and penalty could not be sustained and were set aside. en-us Thu, 10 Oct 2002 00:00:00 +0530 Mon, 27 Sep 2010 13:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51652 For non-notified foreign-origin goods, the burden under Section 123 of the Customs Act remains on the Revenue to prove smuggled nature by positive evidence. Mere failure by the importer to produce documentary proof of legal importation does not, by itself, justify an inference of smuggling. As no such evidence was produced, confiscation and penalty could not be sustained and were set aside. Case-Laws Customs Thu, 10 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51652