https://www.taxtmi.com/caselaws?id=52594 Confiscation of foreign-origin ball bearings was unsustainable because the goods were not notified under section 123 of the Customs Act and the department failed to prove smuggled origin by positive evidence. In the absence of notification, the burden remained on the Revenue; the trader's failure to produce purchase bills or vouchers did not by itself shift that burden. A statement recorded under section 108, without corroboration, was insufficient to sustain confiscation, and any alleged admission of illegal procurement could at most justify further inquiry, not a conclusive finding of smuggling. en-us Wed, 31 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 17:34:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52594 Confiscation of foreign-origin ball bearings was unsustainable because the goods were not notified under section 123 of the Customs Act and the department failed to prove smuggled origin by positive evidence. In the absence of notification, the burden remained on the Revenue; the trader's failure to produce purchase bills or vouchers did not by itself shift that burden. A statement recorded under section 108, without corroboration, was insufficient to sustain confiscation, and any alleged admission of illegal procurement could at most justify further inquiry, not a conclusive finding of smuggling. Case-Laws Customs Wed, 31 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52594