https://www.taxtmi.com/caselaws?id=189181 Possession of seized wrist watches and straps was not established where trustworthy independent witnesses supported the version that police placed the goods in the car. The statutory presumption for smuggled goods under Section 123 of the Customs Act was unavailable because the police initially seized the articles as suspected stolen goods, rather than Customs officers seizing them under the Act in a reasonable belief of smuggling. Foreign markings, quantity, import restrictions and trade statistics did not prove illicit import. Knowledge of smuggling was also not proved, as an accused's statement could not be selectively relied on and no evidence showed the others knew the goods' contents or character. The acquittal was upheld. en-us Tue, 12 Jun 1973 00:00:00 +0530 Fri, 30 Dec 2016 15:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189181 Possession of seized wrist watches and straps was not established where trustworthy independent witnesses supported the version that police placed the goods in the car. The statutory presumption for smuggled goods under Section 123 of the Customs Act was unavailable because the police initially seized the articles as suspected stolen goods, rather than Customs officers seizing them under the Act in a reasonable belief of smuggling. Foreign markings, quantity, import restrictions and trade statistics did not prove illicit import. Knowledge of smuggling was also not proved, as an accused's statement could not be selectively relied on and no evidence showed the others knew the goods' contents or character. The acquittal was upheld. Case-Laws Customs Tue, 12 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189181