https://www.taxtmi.com/caselaws?id=40899 Section 123 of the Customs Act applies when the seizing officer has reasonable belief that the goods are smuggled; that belief may be drawn from the seizure memo, surrounding circumstances, prior information, and the officer's conduct, and it attracts the statutory burden. Once attracted, the persons from whose possession the diamonds were seized, and other claimants, must prove that the goods were not smuggled. On the stated material, the explanations of inheritance, acquisition, and possession were accepted as plausible and uncontroverted, so the diamonds were treated as satisfactorily explained and directed to be returned. en-us Thu, 24 Jan 1980 00:00:00 +0530 Sat, 15 May 2010 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40899 Section 123 of the Customs Act applies when the seizing officer has reasonable belief that the goods are smuggled; that belief may be drawn from the seizure memo, surrounding circumstances, prior information, and the officer's conduct, and it attracts the statutory burden. Once attracted, the persons from whose possession the diamonds were seized, and other claimants, must prove that the goods were not smuggled. On the stated material, the explanations of inheritance, acquisition, and possession were accepted as plausible and uncontroverted, so the diamonds were treated as satisfactorily explained and directed to be returned. Case-Laws Customs Thu, 24 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40899