https://www.taxtmi.com/caselaws?id=72939 Confiscation of goods used to conceal smuggled goods requires evidence establishing the manner and place of concealment. Wet dates could not be confiscated because the contraband was recovered from secret cavities and the record did not show that other foreign-origin goods had been concealed beneath the dates; their intended unloading separately also undermined that inference. A conveyance used to carry commercial cargo for hire cannot be absolutely confiscated for carrying smuggled goods without the statutory option of redemption on payment of fine. The redemption fine should ordinarily not exceed market value, for which an independent survey valuation may be accepted where reliable market-value evidence is unavailable. en-us Mon, 19 Jan 1987 00:00:00 +0530 Thu, 26 May 2011 10:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72939 Confiscation of goods used to conceal smuggled goods requires evidence establishing the manner and place of concealment. Wet dates could not be confiscated because the contraband was recovered from secret cavities and the record did not show that other foreign-origin goods had been concealed beneath the dates; their intended unloading separately also undermined that inference. A conveyance used to carry commercial cargo for hire cannot be absolutely confiscated for carrying smuggled goods without the statutory option of redemption on payment of fine. The redemption fine should ordinarily not exceed market value, for which an independent survey valuation may be accepted where reliable market-value evidence is unavailable. Case-Laws Customs Mon, 19 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72939