https://www.taxtmi.com/caselaws?id=41365 Exclusive possession of suspected smuggled goods, coupled with incriminating surrounding circumstances, can support an inference of knowledge of their illicit character and sustain conviction under the Customs Act. The Court treated the statutory presumption under section 123 as applicable at trial and also relied on the manner of packing, markings on the goods and boxes, and the appellant's untruthful denial and withholding of the key. On those facts, the evidence was found sufficient to prove recent import and knowledge of smuggling, and confiscation followed from the conviction. en-us Fri, 29 Aug 1975 00:00:00 +0530 Thu, 16 Apr 2015 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41365 Exclusive possession of suspected smuggled goods, coupled with incriminating surrounding circumstances, can support an inference of knowledge of their illicit character and sustain conviction under the Customs Act. The Court treated the statutory presumption under section 123 as applicable at trial and also relied on the manner of packing, markings on the goods and boxes, and the appellant's untruthful denial and withholding of the key. On those facts, the evidence was found sufficient to prove recent import and knowledge of smuggling, and confiscation followed from the conviction. Case-Laws Customs Fri, 29 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41365