https://www.taxtmi.com/caselaws?id=54744 Foreign-origin mobile phones and parts could not be confiscated without a Section 123 notification shifting the burden of proof, because the goods were not notified and the Revenue failed to affirmatively prove smuggling; mere foreign origin and absence of purchase documents were insufficient. Indian currency also could not be confiscated as alleged sale proceeds of smuggled goods because the record did not establish any sale, purchaser, or nexus with smuggled goods. The confiscations and penalties were therefore set aside, and relief was granted to the assessee. en-us Wed, 15 Jun 2005 00:00:00 +0530 Thu, 21 Oct 2010 18:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54744 Foreign-origin mobile phones and parts could not be confiscated without a Section 123 notification shifting the burden of proof, because the goods were not notified and the Revenue failed to affirmatively prove smuggling; mere foreign origin and absence of purchase documents were insufficient. Indian currency also could not be confiscated as alleged sale proceeds of smuggled goods because the record did not establish any sale, purchaser, or nexus with smuggled goods. The confiscations and penalties were therefore set aside, and relief was granted to the assessee. Case-Laws Customs Wed, 15 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54744