https://www.taxtmi.com/caselaws?id=41337 In customs confiscation proceedings, the burden of proving illegal import remained on the customs authorities because the action was penal in character and the usual criminal and natural justice principles applied; confiscation of Items 1 to 5 therefore failed. By contrast, where the appellant accepted that Items 6 to 10 were smuggled and knowingly kept them, confiscation and penalty were sustained under the applicable prohibition on keeping or concealing smuggled goods. A release condition requiring payment of duty and charges was held to be without jurisdiction and was deleted, while the redemption amount was left to be reconsidered in light of the modified confiscation. en-us Mon, 03 Oct 1960 00:00:00 +0530 Tue, 02 Sep 2014 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41337 In customs confiscation proceedings, the burden of proving illegal import remained on the customs authorities because the action was penal in character and the usual criminal and natural justice principles applied; confiscation of Items 1 to 5 therefore failed. By contrast, where the appellant accepted that Items 6 to 10 were smuggled and knowingly kept them, confiscation and penalty were sustained under the applicable prohibition on keeping or concealing smuggled goods. A release condition requiring payment of duty and charges was held to be without jurisdiction and was deleted, while the redemption amount was left to be reconsidered in light of the modified confiscation. Case-Laws Customs Mon, 03 Oct 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41337