https://www.taxtmi.com/caselaws?id=54433 Where seized laser discs were not goods covered by Section 123 of the Customs Act and were not notified under Chapter IVA, the burden remained on Customs to prove smuggled origin. The note states that the appellant's baggage receipts and other evidence of licit acquisition were not discredited, and the mere absence of written sale deeds or bank transactions was insufficient to infer smuggling in the context of baggage sales. On that basis, confiscation and redemption fine could not be sustained, and no duty determination under Section 125 was called for. en-us Wed, 30 Mar 2005 00:00:00 +0530 Wed, 20 Oct 2010 10:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54433 Where seized laser discs were not goods covered by Section 123 of the Customs Act and were not notified under Chapter IVA, the burden remained on Customs to prove smuggled origin. The note states that the appellant's baggage receipts and other evidence of licit acquisition were not discredited, and the mere absence of written sale deeds or bank transactions was insufficient to infer smuggling in the context of baggage sales. On that basis, confiscation and redemption fine could not be sustained, and no duty determination under Section 125 was called for. Case-Laws Customs Wed, 30 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54433