Post-interception invoices and bilties require reliable...

Post-interception invoices and bilties require reliable corroboration to establish that physically verified undeclared goods were covered by valid transport documents. Delayed documents were insufficient where they could not be linked to the goods, transaction parties did not acknowledge dealings or establish their identity and business credentials, and discrepancies remained unexplained; the penalty for transporting undeclared goods was therefore sustained. A transit-State defence based on asserted movement to an out-of-State destination also requires credible proof of the destination and underlying transactions. Mere passage through the transit State did not invalidate proceedings, and a precedent involving materially different facts was inapplicable.