https://www.taxtmi.com/caselaws?id=799912 Foreign-origin black pepper and socks not notified as goods under Section 123 of the Customs Act, 1962 do not trigger a reversed burden of proof. Revenue must establish smuggling through adequate evidence before confiscation or penalties can be sustained. Failure to discharge that burden means the goods are not liable to confiscation and penalties cannot be imposed. en-us Tue, 15 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799912 Foreign-origin black pepper and socks not notified as goods under Section 123 of the Customs Act, 1962 do not trigger a reversed burden of proof. Revenue must establish smuggling through adequate evidence before confiscation or penalties can be sustained. Failure to discharge that burden means the goods are not liable to confiscation and penalties cannot be imposed. Case-Laws Customs Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799912