https://www.taxtmi.com/caselaws?id=101757 Smuggled character of seized goods may be established by circumstantial evidence, particularly where the possessor fails to explain facts within special knowledge or produces inconsistent accounts. The commentary notes that a seizure challenge based on the officer's competence does not vitiate confiscation proceedings where the seizure is made under lawful search authority and no prejudice is shown. It also explains that foreign markings, test results, surrounding circumstances, and doubtful later-produced documents may support confiscation and penalty under the Customs Act, while absolute confiscation may be moderated by allowing redemption on payment of fine where the facts so warrant. en-us Mon, 18 Mar 2002 00:00:00 +0530 Sat, 11 Feb 2012 10:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101757 Smuggled character of seized goods may be established by circumstantial evidence, particularly where the possessor fails to explain facts within special knowledge or produces inconsistent accounts. The commentary notes that a seizure challenge based on the officer's competence does not vitiate confiscation proceedings where the seizure is made under lawful search authority and no prejudice is shown. It also explains that foreign markings, test results, surrounding circumstances, and doubtful later-produced documents may support confiscation and penalty under the Customs Act, while absolute confiscation may be moderated by allowing redemption on payment of fine where the facts so warrant. Case-Laws Central Excise Mon, 18 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101757