https://www.taxtmi.com/caselaws?id=41353 In customs confiscation proceedings, disclosure of the relied-upon material in the show cause notice and an opportunity to explain the source and possession of the goods were sufficient to meet natural justice requirements; cross-examination of informants was not required on these facts. Once the Customs authorities substantiated adverse material, the burden of proving lawful importation could shift to the possessor, and the appellant failed to rebut that inference for most watches. However, confiscation could not be sustained for 54 watches said to have been received for repair, because the evidence did not reasonably establish illegal importation, and one further watch could not be confiscated merely because it was not entered in the stock register where invoice and bill of entry were not discredited. en-us Mon, 07 Feb 1972 00:00:00 +0530 Thu, 10 Oct 2013 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41353 In customs confiscation proceedings, disclosure of the relied-upon material in the show cause notice and an opportunity to explain the source and possession of the goods were sufficient to meet natural justice requirements; cross-examination of informants was not required on these facts. Once the Customs authorities substantiated adverse material, the burden of proving lawful importation could shift to the possessor, and the appellant failed to rebut that inference for most watches. However, confiscation could not be sustained for 54 watches said to have been received for repair, because the evidence did not reasonably establish illegal importation, and one further watch could not be confiscated merely because it was not entered in the stock register where invoice and bill of entry were not discredited. Case-Laws Customs Mon, 07 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41353