https://www.taxtmi.com/caselaws?id=84017 Circumstantial evidence, including foreign markings, improbable explanations and failure to prove lawful source or possession, may be sufficient to treat non-notified goods as smuggled and justify confiscation. In such cases, confiscation can be upheld even where absolute confiscation is modified by permitting redemption on payment of fine. A penalty is not invalid merely because the precise clause of the penalty provision is omitted, if the allegations clearly fall within the statutory power. Goods lacking suspicious markings and found in small quantity may be released without interference. en-us Tue, 14 Feb 1995 00:00:00 +0530 Tue, 19 Jul 2011 12:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84017 Circumstantial evidence, including foreign markings, improbable explanations and failure to prove lawful source or possession, may be sufficient to treat non-notified goods as smuggled and justify confiscation. In such cases, confiscation can be upheld even where absolute confiscation is modified by permitting redemption on payment of fine. A penalty is not invalid merely because the precise clause of the penalty provision is omitted, if the allegations clearly fall within the statutory power. Goods lacking suspicious markings and found in small quantity may be released without interference. Case-Laws Customs Tue, 14 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84017