https://www.taxtmi.com/caselaws?id=81685 Goods bearing foreign markings and recovered from a person's premises attract the burden under Section 123 of the Customs Act, 1962 to prove lawful import or possession. Unsupported claims of inherited property or lack of conscious possession do not discharge that burden, and in the absence of vouchers, bills, or other reliable proof, confiscation under Section 111 and penalty under Section 112 remain sustainable. For limitation, customs seizure is treated as occurring only when the goods are formally taken over by customs through the panchnama, not from an earlier search or recovery by another authority, so notice issued from the customs seizure date was within time. en-us Mon, 17 Feb 1992 00:00:00 +0530 Tue, 28 Jun 2011 12:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81685 Goods bearing foreign markings and recovered from a person's premises attract the burden under Section 123 of the Customs Act, 1962 to prove lawful import or possession. Unsupported claims of inherited property or lack of conscious possession do not discharge that burden, and in the absence of vouchers, bills, or other reliable proof, confiscation under Section 111 and penalty under Section 112 remain sustainable. For limitation, customs seizure is treated as occurring only when the goods are formally taken over by customs through the panchnama, not from an earlier search or recovery by another authority, so notice issued from the customs seizure date was within time. Case-Laws Customs Mon, 17 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81685