Case Law Analysis
|Madras High Court
Section 123 Customs Act | Burden of Proof Shifts to Revenue for Alleged Diversion of Duty-Free Imports : Madras HC Upholds Confiscation & Penalty
Madras High Court ruled that once importers establish prima facie compliance with Notification 32/97, the burden of proving diversion of duty-free goods shifts to the Revenue. The Court upheld confiscation and penalties of Rs. 71.72 lakh, reinforcing that fraudulent intent must be affirmatively proven by customs authorities, not presumed.