https://www.taxtmi.com/caselaws?id=81053 In customs confiscation and penalty proceedings, the department must prove by legal evidence that seized goods are of foreign origin and smuggled, and that any seized currency has a nexus with smuggling. Suspicion, surrounding circumstances, or unsupported presumptions are insufficient. On the facts, the metal scraps and synthetic fabrics lacked proof of foreign origin, and the currency was supported by affidavits and an explanation that the department did not effectively . The confiscation of the goods and currency, and the personal penalty, were therefore set aside, and the currency was directed to be returned. en-us Tue, 22 Jan 1991 00:00:00 +0530 Wed, 22 Jun 2011 11:08:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81053 In customs confiscation and penalty proceedings, the department must prove by legal evidence that seized goods are of foreign origin and smuggled, and that any seized currency has a nexus with smuggling. Suspicion, surrounding circumstances, or unsupported presumptions are insufficient. On the facts, the metal scraps and synthetic fabrics lacked proof of foreign origin, and the currency was supported by affidavits and an explanation that the department did not effectively . The confiscation of the goods and currency, and the personal penalty, were therefore set aside, and the currency was directed to be returned. Case-Laws Customs Tue, 22 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81053