https://www.taxtmi.com/caselaws?id=166217 Concealment of silver in specially made jacket pouches, interception on smuggling intelligence, and an inherently improbable explanation were treated as sufficient circumstantial evidence to support illegal import in respect of unnotified goods. The department was not required to produce direct proof of import where the surrounding facts discharged the initial burden and attracted the statutory presumption. The appellant's shifting versions, rejected claim of coercion in recording the statement, and disbelieved affidavit failed to rebut that inference. The objection that the silversmiths were not cross-examined was not accepted, and their opinion was treated as corroborative rather than conclusive. Confiscation and penalty were upheld. en-us Mon, 09 May 1983 00:00:00 +0530 Fri, 29 Aug 2014 11:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166217 Concealment of silver in specially made jacket pouches, interception on smuggling intelligence, and an inherently improbable explanation were treated as sufficient circumstantial evidence to support illegal import in respect of unnotified goods. The department was not required to produce direct proof of import where the surrounding facts discharged the initial burden and attracted the statutory presumption. The appellant's shifting versions, rejected claim of coercion in recording the statement, and disbelieved affidavit failed to rebut that inference. The objection that the silversmiths were not cross-examined was not accepted, and their opinion was treated as corroborative rather than conclusive. Confiscation and penalty were upheld. Case-Laws Customs Mon, 09 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166217