https://www.taxtmi.com/caselaws?id=177816 Customs seizure of gold by a police officer notified as a Land Customs Officer is treated as seizure under customs law, activating the statutory burden of proof for goods reasonably believed to be smuggled. References to Criminal Procedure Code forms do not change the customs character of the proceedings. A substitution allegation requires credible evidence; continuous custody, intact seals, and matching descriptions, marks and weights defeat an unsupported claim. Natural justice requires a fair opportunity to address relied-on material, not necessarily formal cross-examination where that opportunity has been provided. en-us Fri, 21 May 1965 00:00:00 +0530 Tue, 19 Jan 2016 17:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177816 Customs seizure of gold by a police officer notified as a Land Customs Officer is treated as seizure under customs law, activating the statutory burden of proof for goods reasonably believed to be smuggled. References to Criminal Procedure Code forms do not change the customs character of the proceedings. A substitution allegation requires credible evidence; continuous custody, intact seals, and matching descriptions, marks and weights defeat an unsupported claim. Natural justice requires a fair opportunity to address relied-on material, not necessarily formal cross-examination where that opportunity has been provided. Case-Laws Customs Fri, 21 May 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177816