https://www.taxtmi.com/caselaws?id=193270 The statutory presumption under section 178A of the Sea Customs Act applied only where seizure was made under section 178 in a reasonable belief, based on definite material existing at the time, that the goods were smuggled; mere suspicion was insufficient, so the burden of proving smuggled import remained on the customs authorities. Reliance on private enquiries and undisclosed material, without disclosure of the source or an opportunity for cross-examination and rebuttal, breached natural justice in quasi-judicial confiscation proceedings. The confiscation order could not therefore be sustained, and relief including return of the seized gold ingots followed. en-us Wed, 11 Mar 1964 00:00:00 +0530 Mon, 30 Sep 2024 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193270 The statutory presumption under section 178A of the Sea Customs Act applied only where seizure was made under section 178 in a reasonable belief, based on definite material existing at the time, that the goods were smuggled; mere suspicion was insufficient, so the burden of proving smuggled import remained on the customs authorities. Reliance on private enquiries and undisclosed material, without disclosure of the source or an opportunity for cross-examination and rebuttal, breached natural justice in quasi-judicial confiscation proceedings. The confiscation order could not therefore be sustained, and relief including return of the seized gold ingots followed. Case-Laws Customs Wed, 11 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193270