https://www.taxtmi.com/caselaws?id=81805 The court upheld the adjudicating authority's consideration of burden of proof under Section 123 of the Customs Act. It found that seizing officers had a reasonable belief that the diamonds were smuggled, shifting the burden to the appellants. The appellants successfully discharged the burden for some diamonds but not for others. Penalties imposed under Section 112 of the Customs Act were deemed justified. Diamonds in categories "B" and "C" were to be returned, while those in category "A" remained confiscated, with penalties upheld. en-us Thu, 13 Feb 1992 00:00:00 +0530 Tue, 28 Jun 2011 18:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81805 The court upheld the adjudicating authority's consideration of burden of proof under Section 123 of the Customs Act. It found that seizing officers had a reasonable belief that the diamonds were smuggled, shifting the burden to the appellants. The appellants successfully discharged the burden for some diamonds but not for others. Penalties imposed under Section 112 of the Customs Act were deemed justified. Diamonds in categories "B" and "C" were to be returned, while those in category "A" remained confiscated, with penalties upheld. Case-Laws Customs Thu, 13 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81805