https://www.taxtmi.com/caselaws?id=73940 Penalty for smuggling-related contravention was upheld on circumstantial evidence where direct proof of ownership or physical control was lacking, because the driver's statement, family members' statements, inconsistent explanations, and the appellant's disappearance and later reappearance were treated as sufficient to establish nexus with the car and contraband silver. Discharge in the criminal case did not bar customs adjudication, because departmental proceedings are independent of criminal proceedings. Attempted export was also found from the concealment of silver and the surrounding circumstances; alternatively, the underlying statutory contravention was enough to sustain confiscation and penalty. en-us Wed, 27 Jan 1988 00:00:00 +0530 Sat, 04 Jun 2011 16:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73940 Penalty for smuggling-related contravention was upheld on circumstantial evidence where direct proof of ownership or physical control was lacking, because the driver's statement, family members' statements, inconsistent explanations, and the appellant's disappearance and later reappearance were treated as sufficient to establish nexus with the car and contraband silver. Discharge in the criminal case did not bar customs adjudication, because departmental proceedings are independent of criminal proceedings. Attempted export was also found from the concealment of silver and the surrounding circumstances; alternatively, the underlying statutory contravention was enough to sustain confiscation and penalty. Case-Laws Customs Wed, 27 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73940