https://www.taxtmi.com/caselaws?id=798806 Section 123's reverse burden applies only to specified or notified goods and does not extend to Indian currency; the Revenue must therefore prove that currency represents sale proceeds of smuggled goods. Confiscation under section 121 requires proof of identified smuggled goods, a sale by a person with the requisite knowledge, and a direct, identifiable evidentiary nexus between that sale and the seized currency. Suspicion or unexplained cash is insufficient. Penalties under section 112 require identified goods liable to confiscation and proven knowing conduct concerning those goods. Remand cannot cure a fundamentally deficient evidentiary foundation by allowing new facts or links absent from the show cause notice. en-us Thu, 10 Sep 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798806 Section 123's reverse burden applies only to specified or notified goods and does not extend to Indian currency; the Revenue must therefore prove that currency represents sale proceeds of smuggled goods. Confiscation under section 121 requires proof of identified smuggled goods, a sale by a person with the requisite knowledge, and a direct, identifiable evidentiary nexus between that sale and the seized currency. Suspicion or unexplained cash is insufficient. Penalties under section 112 require identified goods liable to confiscation and proven knowing conduct concerning those goods. Remand cannot cure a fundamentally deficient evidentiary foundation by allowing new facts or links absent from the show cause notice. Case-Laws Customs Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798806