https://www.taxtmi.com/caselaws?id=113463 Customs seizure of diamonds can be justified on reasonable belief supported by circumstantial material, including unexplained possession, unaccounted stock, and manipulated records, even without direct proof of smuggling at the seizure stage. The smuggled character of goods may be established by falsifying the defence version, and confiscation may follow where the explanation is unsatisfactory. Penalties must then be calibrated to each noticee's proved role: conscious participation or abetment supports penalty, while excessive penalties may be reduced and unsupported penalties set aside. The confiscation of the seized diamonds was maintained, and only the penalties were modified according to individual involvement. en-us Fri, 30 Apr 2004 00:00:00 +0530 Sat, 05 May 2012 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113463 Customs seizure of diamonds can be justified on reasonable belief supported by circumstantial material, including unexplained possession, unaccounted stock, and manipulated records, even without direct proof of smuggling at the seizure stage. The smuggled character of goods may be established by falsifying the defence version, and confiscation may follow where the explanation is unsatisfactory. Penalties must then be calibrated to each noticee's proved role: conscious participation or abetment supports penalty, while excessive penalties may be reduced and unsupported penalties set aside. The confiscation of the seized diamonds was maintained, and only the penalties were modified according to individual involvement. Case-Laws Customs Fri, 30 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113463