https://www.taxtmi.com/caselaws?id=72484 Even where the Section 123 presumption is unavailable, confiscation of seized goods may be sustained on surrounding circumstances, Evidence Act presumptions and a voluntary inculpatory statement supported by attendant facts. In the present matter, foreign-brand zip fasteners, the absence of a credible lawful explanation at seizure, and a reliable statement by Raichand were treated as sufficient to uphold confiscation; his penalty was also sustained because conscious involvement was established. By contrast, the material was insufficient to show conscious participation by Jain Enterprises, and its penalty was set aside for want of adequate proof of connection with the seized goods. en-us Wed, 02 Apr 1986 00:00:00 +0530 Thu, 19 May 2011 18:14:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72484 Even where the Section 123 presumption is unavailable, confiscation of seized goods may be sustained on surrounding circumstances, Evidence Act presumptions and a voluntary inculpatory statement supported by attendant facts. In the present matter, foreign-brand zip fasteners, the absence of a credible lawful explanation at seizure, and a reliable statement by Raichand were treated as sufficient to uphold confiscation; his penalty was also sustained because conscious involvement was established. By contrast, the material was insufficient to show conscious participation by Jain Enterprises, and its penalty was set aside for want of adequate proof of connection with the seized goods. Case-Laws Customs Wed, 02 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72484