https://www.taxtmi.com/caselaws?id=81551 In customs proceedings concerning non-notified goods, smuggling may be inferred from the totality of circumstances, including foreign markings, seizure on intelligence, absence of contemporaneous documents, and an unreliable explanation; the confiscation of the watch movements, watches and scooter was therefore upheld. Penalty on the person offering inconsistent and unsubstantiated explanations for the goods was also sustained because the goods were found to be smuggled. However, penalty on the scooter owner was set aside, as there was no proof that he knowingly allowed its use for transporting the smuggled goods or consented to such use. en-us Tue, 27 Aug 1991 00:00:00 +0530 Mon, 27 Jun 2011 13:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81551 In customs proceedings concerning non-notified goods, smuggling may be inferred from the totality of circumstances, including foreign markings, seizure on intelligence, absence of contemporaneous documents, and an unreliable explanation; the confiscation of the watch movements, watches and scooter was therefore upheld. Penalty on the person offering inconsistent and unsubstantiated explanations for the goods was also sustained because the goods were found to be smuggled. However, penalty on the scooter owner was set aside, as there was no proof that he knowingly allowed its use for transporting the smuggled goods or consented to such use. Case-Laws Customs Tue, 27 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81551