https://www.taxtmi.com/caselaws?id=72571 The statutory presumption under Section 123 of the Customs Act, 1962 does not apply where goods are initially seized by the police, because such seizure does not attract the burden-shifting rule against the possessor and handing the goods to customs does not create a fresh seizure for that purpose. On that basis, the confiscation and penalty order, insofar as it rested on Section 123, could not stand. The matter was remitted to the original authority for reconsideration without applying the statutory presumption. en-us Wed, 10 Sep 1986 00:00:00 +0530 Fri, 20 May 2011 15:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72571 The statutory presumption under Section 123 of the Customs Act, 1962 does not apply where goods are initially seized by the police, because such seizure does not attract the burden-shifting rule against the possessor and handing the goods to customs does not create a fresh seizure for that purpose. On that basis, the confiscation and penalty order, insofar as it rested on Section 123, could not stand. The matter was remitted to the original authority for reconsideration without applying the statutory presumption. Case-Laws Central Excise Wed, 10 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72571