https://www.taxtmi.com/caselaws?id=172889 The Customs Act presumption for smuggled gold arises only when customs authorities seize the goods under the Act from the accused's possession; a police seizure under criminal procedure, followed by later transfer to customs, does not trigger that burden. As a result, the prosecution retained the burden to prove smuggled character. Foreign markings alone were insufficient to establish foreign origin or smuggling, and the reports relied on did not prove the goods were smuggled with legal certainty. The acquittal was therefore upheld because the statutory burden provision was inapplicable and the essential ingredient of smuggled goods was not proved. en-us Fri, 07 Feb 1969 00:00:00 +0530 Thu, 03 Sep 2015 11:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172889 The Customs Act presumption for smuggled gold arises only when customs authorities seize the goods under the Act from the accused's possession; a police seizure under criminal procedure, followed by later transfer to customs, does not trigger that burden. As a result, the prosecution retained the burden to prove smuggled character. Foreign markings alone were insufficient to establish foreign origin or smuggling, and the reports relied on did not prove the goods were smuggled with legal certainty. The acquittal was therefore upheld because the statutory burden provision was inapplicable and the essential ingredient of smuggled goods was not proved. Case-Laws Customs Fri, 07 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172889