https://www.taxtmi.com/caselaws?id=54433 Confiscation of seized laser discs cannot be sustained unless Customs proves that the goods were smuggled where the reverse burden provisions do not apply. Laser discs were neither specified under the reverse burden provision nor notified under the relevant Customs Act regime, leaving the burden with Customs. Baggage receipts and other evidence of lawful acquisition remained undisputed, while the absence of written sale deeds or bank transactions was insufficient given the commercial practice of baggage sales. As smuggling was not established, confiscation, redemption fine, and consequential duty determination were unsustainable. 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 Confiscation of seized laser discs cannot be sustained unless Customs proves that the goods were smuggled where the reverse burden provisions do not apply. Laser discs were neither specified under the reverse burden provision nor notified under the relevant Customs Act regime, leaving the burden with Customs. Baggage receipts and other evidence of lawful acquisition remained undisputed, while the absence of written sale deeds or bank transactions was insufficient given the commercial practice of baggage sales. As smuggling was not established, confiscation, redemption fine, and consequential duty determination were unsustainable. Case-Laws Customs Wed, 30 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54433