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of Seizure - Burden of proof - ‘reasonable belief’ - Onus for proving the goods to be not smuggled - Seizure outside the ‘customs area’ - The Tribunal noted that the burden of proof does indeed shift to the person from whose possession the goods were seized under section 123, emphasizing the necessity of proving that the goods were not smuggled. The Tribunal confirmed the confiscation under section 111 was justified based on the evidence presented, including the frequency of travel by the Main Accused and the nature of the goods being consistent with smuggling activities. The evidence from electronic devices and a diary supported the assumption of smuggling.
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