https://www.taxtmi.com/caselaws?id=54189 For non-notified goods under the Customs Act, confiscation cannot be sustained on mere suspicion, seizure inventory entries, or alleged foreign markings alone. The authorities must first establish foreign origin and smuggled character through reliable evidence, such as proper investigation, trade opinion, or other concrete material; only then can the burden be shifted to the person concerned. Where the record does not show the country of origin and physical examination is unavailable, unsupported assumptions are insufficient to invoke confiscation powers. The practical effect is that confiscation fails unless the evidentiary basis for smuggled foreign origin is proved before burden-shifting is attempted. en-us Wed, 19 Jan 2005 00:00:00 +0530 Mon, 18 Oct 2010 14:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54189 For non-notified goods under the Customs Act, confiscation cannot be sustained on mere suspicion, seizure inventory entries, or alleged foreign markings alone. The authorities must first establish foreign origin and smuggled character through reliable evidence, such as proper investigation, trade opinion, or other concrete material; only then can the burden be shifted to the person concerned. Where the record does not show the country of origin and physical examination is unavailable, unsupported assumptions are insufficient to invoke confiscation powers. The practical effect is that confiscation fails unless the evidentiary basis for smuggled foreign origin is proved before burden-shifting is attempted. Case-Laws Customs Wed, 19 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54189