https://www.taxtmi.com/caselaws?id=53748 In cases concerning non-notified goods, the burden of proving smuggled nature remains on the Customs Department; foreign origin alone and the possessor's failure to produce purchase documents do not shift that burden. Reading Section 123 of the Customs Act with the principle underlying Section 106 of the Evidence Act, the Tribunal held that the Department must establish its case on the evidence adduced and had not discharged that burden. The confiscation and penalty relief granted to the respondent was therefore upheld. en-us Fri, 17 Dec 2004 00:00:00 +0530 Fri, 15 Oct 2010 10:29:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53748 In cases concerning non-notified goods, the burden of proving smuggled nature remains on the Customs Department; foreign origin alone and the possessor's failure to produce purchase documents do not shift that burden. Reading Section 123 of the Customs Act with the principle underlying Section 106 of the Evidence Act, the Tribunal held that the Department must establish its case on the evidence adduced and had not discharged that burden. The confiscation and penalty relief granted to the respondent was therefore upheld. Case-Laws Customs Fri, 17 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53748