https://www.taxtmi.com/caselaws?id=41339 Imported goods are liable to confiscation when importation contravenes a statutory prohibition, regardless of whether the possessor was personally involved in importation. A 1948 gold-import prohibition, read with the customs deeming provisions, brought the goods within the confiscation framework under customs law. The enquiry was not vitiated by denial of cross-examination because the disputed witness was present without cross-examination and the remaining statements related to a point later abandoned, so no breach of natural justice arose. Seizure was also supported by reasonable belief that the gold was smuggled, allowing the statutory presumption to operate. The confiscation was sustained on all grounds. en-us Thu, 15 Mar 1962 00:00:00 +0530 Wed, 05 Mar 2014 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41339 Imported goods are liable to confiscation when importation contravenes a statutory prohibition, regardless of whether the possessor was personally involved in importation. A 1948 gold-import prohibition, read with the customs deeming provisions, brought the goods within the confiscation framework under customs law. The enquiry was not vitiated by denial of cross-examination because the disputed witness was present without cross-examination and the remaining statements related to a point later abandoned, so no breach of natural justice arose. Seizure was also supported by reasonable belief that the gold was smuggled, allowing the statutory presumption to operate. The confiscation was sustained on all grounds. Case-Laws Customs Thu, 15 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41339