https://www.taxtmi.com/caselaws?id=52342 Goods notified under a reverse-onus confiscation scheme require the claimant to prove lawful possession and non-smuggled character with credible evidence; a bare assertion of open-market purchase is insufficient where no bill, seller identity, source proof, or accounting entry is produced, so confiscation and duty demand on the 10 cartons were sustained. The record did not support the allegation that 134 cartons were used for concealment, so confiscation of those cartons and the related fine were set aside. The truck confiscation was upheld on the surrounding circumstances, the truck-owner's penalty was set aside for want of knowledge, and the penalties on the company and its director were maintained. en-us Fri, 14 Nov 2003 00:00:00 +0530 Tue, 05 Oct 2010 12:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52342 Goods notified under a reverse-onus confiscation scheme require the claimant to prove lawful possession and non-smuggled character with credible evidence; a bare assertion of open-market purchase is insufficient where no bill, seller identity, source proof, or accounting entry is produced, so confiscation and duty demand on the 10 cartons were sustained. The record did not support the allegation that 134 cartons were used for concealment, so confiscation of those cartons and the related fine were set aside. The truck confiscation was upheld on the surrounding circumstances, the truck-owner's penalty was set aside for want of knowledge, and the penalties on the company and its director were maintained. Case-Laws Central Excise Fri, 14 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52342