https://www.taxtmi.com/caselaws?id=52197 Synthetic fabrics and synthetic laces seized from the appellant's premises were examined under Section 123 of the Customs Act, so the initial burden to explain lawful import or acquisition rested on the possessor. The appellant discharged that burden by explaining procurement, producing bills of entry and corroborative material, and relying on importers' admissions that part of the goods had been imported and sold to it. The Department produced no material proving smuggling by the appellant, and mere non-production of documents at seizure was insufficient to establish smuggling. On the available material, the goods were not proved to be smuggled, confiscation was not sustainable, and the penalty could not stand. en-us Tue, 29 Jul 2003 00:00:00 +0530 Mon, 04 Oct 2010 11:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52197 Synthetic fabrics and synthetic laces seized from the appellant's premises were examined under Section 123 of the Customs Act, so the initial burden to explain lawful import or acquisition rested on the possessor. The appellant discharged that burden by explaining procurement, producing bills of entry and corroborative material, and relying on importers' admissions that part of the goods had been imported and sold to it. The Department produced no material proving smuggling by the appellant, and mere non-production of documents at seizure was insufficient to establish smuggling. On the available material, the goods were not proved to be smuggled, confiscation was not sustainable, and the penalty could not stand. Case-Laws Customs Tue, 29 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52197