https://www.taxtmi.com/article/detailed?id=16878 Smuggling allegations concerning exotic birds and mammals required the revenue to prove, with tangible and corroborative evidence, that the goods were of foreign origin and procured through illicit means. As the goods were not notified under section 123 of the Customs Act, the burden did not shift automatically to the person from whom they were seized; the department had to establish smuggling before invoking confiscation and penalty provisions. In the absence of sufficient evidence of illegal importation, confiscation of the goods, the vehicle allegedly used for transport, and personal penalties could not be sustained. en-us Thu, 09 Jul 2026 08:36:31 +0530 Thu, 09 Jul 2026 08:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16878 Smuggling allegations concerning exotic birds and mammals required the revenue to prove, with tangible and corroborative evidence, that the goods were of foreign origin and procured through illicit means. As the goods were not notified under section 123 of the Customs Act, the burden did not shift automatically to the person from whom they were seized; the department had to establish smuggling before invoking confiscation and penalty provisions. In the absence of sufficient evidence of illegal importation, confiscation of the goods, the vehicle allegedly used for transport, and personal penalties could not be sustained. Articles Customs - Import - Export - SEZ Thu, 09 Jul 2026 08:36:31 +0530 https://www.taxtmi.com/article/detailed?id=16878