Smuggled Gold Confiscation upheld on circumstantial evidence supporting foreign origin and illicit import inference

Confiscation of seized gold as smuggled gold was upheld because the finding of illicit origin could rest on surrounding circumstances, not only direct proof of recent import. The foreign character of the gold, the improbability of its remaining in the same form and fineness since any earlier import, the doubtful explanation of purchase, the below-market price, and the hurried attempt to melt it with added silver were treated as relevant material supporting the inference of contravention of law. On that basis, the confiscation order was supported by evidence and was not liable to interference under Article 226.

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Issues: Whether the confiscation of the seized gold as smuggled gold under Section 167(8) of the Sea Customs Act was vitiated for want of material to support the finding that the gold was of foreign origin and had been imported in contravention of law.

Analysis: The finding of smuggled origin did not depend on direct evidence of recent import. The surrounding circumstances, including the foreign character of the gold, the improbability of its having remained in the same form and fineness since any earlier import, the doubtful explanation of purchase, the below-market price, and the hurried attempt to have the gold melted with silver added, were all relevant materials bearing on its character. Those circumstances were sufficient to sustain the Collector's conclusion that the gold was illicit and liable to confiscation.

Conclusion: The confiscation order was supported by material and was not liable to interference under Article 226.

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