https://www.taxtmi.com/caselaws?id=72740 Section 123 of the Customs Act applies only when notified goods are seized from the possession of the person proceeded against, so the burden shifts only in that situation; goods first seized by police from open fields and later handed to customs did not attract the presumption. Separate seizures made on different dates and from different places could not be clubbed in one adjudication without proof of a common transaction or legal nexus, and such misjoinder was impermissible. The evidence also failed to establish the third appellant's possession of, or connection with, the Nellore seizure, since the record showed suspicion rather than proof. en-us Mon, 04 Aug 1986 00:00:00 +0530 Tue, 24 May 2011 17:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72740 Section 123 of the Customs Act applies only when notified goods are seized from the possession of the person proceeded against, so the burden shifts only in that situation; goods first seized by police from open fields and later handed to customs did not attract the presumption. Separate seizures made on different dates and from different places could not be clubbed in one adjudication without proof of a common transaction or legal nexus, and such misjoinder was impermissible. The evidence also failed to establish the third appellant's possession of, or connection with, the Nellore seizure, since the record showed suspicion rather than proof. Case-Laws Customs Mon, 04 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72740