https://www.taxtmi.com/caselaws?id=85877 Under Section 123 of the Customs Act, reasonable belief based on relevant circumstances was sufficient to seize the gold and silver as suspected smuggled goods and shift the burden to the possessor. The appellant failed to discharge that burden because the claimed receipts did not satisfactorily match the seized items: the gold descriptions differed, and the silver weight and description did not tally with the baggage documents. On those findings, confiscation was upheld, and no factual basis was shown to interfere with the penalty as excessive. en-us Mon, 22 Apr 1996 00:00:00 +0530 Mon, 08 Aug 2011 16:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85877 Under Section 123 of the Customs Act, reasonable belief based on relevant circumstances was sufficient to seize the gold and silver as suspected smuggled goods and shift the burden to the possessor. The appellant failed to discharge that burden because the claimed receipts did not satisfactorily match the seized items: the gold descriptions differed, and the silver weight and description did not tally with the baggage documents. On those findings, confiscation was upheld, and no factual basis was shown to interfere with the penalty as excessive. Case-Laws Customs Mon, 22 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85877