https://www.taxtmi.com/caselaws?id=167423 Foreign-marked gold bars actually seized by Customs Officers in a reasonable belief of smuggling attracted the section 123 presumption, shifting the burden to the possessor to disprove smuggling. On the facts, prior handling of the locker key was not seizure, but the seizure recorded on 4-11-1981 was sufficient to trigger the statutory burden. Liability of Mrs. Neena Raina was not sustained because the evidence did not prove conscious possession or knowledge of the contents of the cloth bag. Mrs. Sheela Sumbaly's admission of knowing custody supported confiscation and contravention, but her penalty was reduced on account of age and circumstances. en-us Wed, 06 Mar 1985 00:00:00 +0530 Fri, 19 Dec 2014 13:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167423 Foreign-marked gold bars actually seized by Customs Officers in a reasonable belief of smuggling attracted the section 123 presumption, shifting the burden to the possessor to disprove smuggling. On the facts, prior handling of the locker key was not seizure, but the seizure recorded on 4-11-1981 was sufficient to trigger the statutory burden. Liability of Mrs. Neena Raina was not sustained because the evidence did not prove conscious possession or knowledge of the contents of the cloth bag. Mrs. Sheela Sumbaly's admission of knowing custody supported confiscation and contravention, but her penalty was reduced on account of age and circumstances. Case-Laws Customs Wed, 06 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167423