https://www.taxtmi.com/caselaws?id=794383 Exotic birds and mammals not notified under Section 123 of the Customs Act placed the burden on Revenue to prove foreign origin, smuggling and unlawful import. The record suggested domestic movement within Mizoram, and without tangible corroborative evidence, mere suspicion and uncorroborated statements were insufficient to sustain confiscation. The same failure of proof meant the vehicle could not be confiscated as an instrument of smuggling. As a result, confiscation was set aside, penalties were held unsustainable, and release of the vehicle was directed. en-us Fri, 03 Jul 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794383 Exotic birds and mammals not notified under Section 123 of the Customs Act placed the burden on Revenue to prove foreign origin, smuggling and unlawful import. The record suggested domestic movement within Mizoram, and without tangible corroborative evidence, mere suspicion and uncorroborated statements were insufficient to sustain confiscation. The same failure of proof meant the vehicle could not be confiscated as an instrument of smuggling. As a result, confiscation was set aside, penalties were held unsustainable, and release of the vehicle was directed. Case-Laws Customs Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794383