https://www.taxtmi.com/caselaws?id=97818 Customs seizure was valid where officers had prima facie reasonable belief, based on prior information, the search result, and the absence of contemporaneous documents, that the goods were smuggled; the statutory presumption therefore applied. The claimant then failed to rebut that presumption because the alleged Jaipur purchases, transporter statements, and supplier statements were not supported by satisfactory bills or account records at the time of seizure, so confiscation was sustained. A separate penalty on the proprietor was not warranted on the facts and was set aside, while the firm's penalty remained in force. en-us Thu, 26 Apr 2001 00:00:00 +0530 Wed, 18 Jan 2012 12:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97818 Customs seizure was valid where officers had prima facie reasonable belief, based on prior information, the search result, and the absence of contemporaneous documents, that the goods were smuggled; the statutory presumption therefore applied. The claimant then failed to rebut that presumption because the alleged Jaipur purchases, transporter statements, and supplier statements were not supported by satisfactory bills or account records at the time of seizure, so confiscation was sustained. A separate penalty on the proprietor was not warranted on the facts and was set aside, while the firm's penalty remained in force. Case-Laws Customs Thu, 26 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97818