https://www.taxtmi.com/caselaws?id=311699 Goods first seized by the police and later handed to customs under court orders may be treated as seizure by the proper customs officer, so the statutory burden of proof can apply. The text also explains that foreign-marked goods, absent proof that the markings were false or duty-paid, may be treated as smuggled, and surrounding circumstances such as evasive conduct and inconsistent explanations can support an inference of knowledge of their illicit character. It further notes that, in an old matter with limited custody already undergone, the sentence was moderated by reducing imprisonment to time served and imposing a fine. en-us Fri, 22 Dec 1978 00:00:00 +0530 Tue, 09 Jan 2024 12:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311699 Goods first seized by the police and later handed to customs under court orders may be treated as seizure by the proper customs officer, so the statutory burden of proof can apply. The text also explains that foreign-marked goods, absent proof that the markings were false or duty-paid, may be treated as smuggled, and surrounding circumstances such as evasive conduct and inconsistent explanations can support an inference of knowledge of their illicit character. It further notes that, in an old matter with limited custody already undergone, the sentence was moderated by reducing imprisonment to time served and imposing a fine. Case-Laws Customs Fri, 22 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311699