https://www.taxtmi.com/caselaws?id=85130 Foreign-origin ball bearings seized in substantial quantity, without purchase documents or identifiable sellers, were treated as sufficient to raise a presumption of smuggled nature. The Department was not required to prove smuggling with mathematical precision once the surrounding circumstances indicated unlawful possession. The burden shifted to the appellant to explain lawful acquisition, but the appellant gave only a vague claim of purchase through dalals from the open market and produced no bills or source details. Earlier decisions cited by the appellant were held inapplicable on the facts. Confiscation and penalty were therefore upheld. en-us Thu, 23 Jun 1994 00:00:00 +0530 Tue, 02 Aug 2011 18:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85130 Foreign-origin ball bearings seized in substantial quantity, without purchase documents or identifiable sellers, were treated as sufficient to raise a presumption of smuggled nature. The Department was not required to prove smuggling with mathematical precision once the surrounding circumstances indicated unlawful possession. The burden shifted to the appellant to explain lawful acquisition, but the appellant gave only a vague claim of purchase through dalals from the open market and produced no bills or source details. Earlier decisions cited by the appellant were held inapplicable on the facts. Confiscation and penalty were therefore upheld. Case-Laws Customs Thu, 23 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85130