https://www.taxtmi.com/caselaws?id=183567 Customs confiscation of concealed gold was upheld where foreign-marked ingots were hidden in a bathroom, omitted from accounts, and falsely denied, because those admitted circumstances were sufficient to create a reasonable belief of smuggled character and activate the statutory presumption under customs law. The complaint of breach of natural justice also failed, as the decision rested on admitted facts and there was no prejudice from not examining additional witnesses or permitting further cross-examination. Confiscation was not limited to the foreign-marked ingots alone: the concealment, false explanation, and statutory presumption supported confiscation of the entire quantity of gold ingots. en-us Mon, 02 Apr 1962 00:00:00 +0530 Tue, 14 Jun 2016 15:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183567 Customs confiscation of concealed gold was upheld where foreign-marked ingots were hidden in a bathroom, omitted from accounts, and falsely denied, because those admitted circumstances were sufficient to create a reasonable belief of smuggled character and activate the statutory presumption under customs law. The complaint of breach of natural justice also failed, as the decision rested on admitted facts and there was no prejudice from not examining additional witnesses or permitting further cross-examination. Confiscation was not limited to the foreign-marked ingots alone: the concealment, false explanation, and statutory presumption supported confiscation of the entire quantity of gold ingots. Case-Laws Central Excise Mon, 02 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183567