https://www.taxtmi.com/caselaws?id=41468 Section 123 of the Customs Act shifts the burden of proving lawful importation once whisky is notified and seizure is based on reasonable belief that the goods are smuggled. Foreign markings, intact seals, substantial quantity, chemical evidence of foreign origin and unexplained possession may support that belief. The later notification is treated as procedural where the relevant confiscation or adjudicatory stage follows its issue. An irregular or unauthorised search does not alone invalidate seizure or prosecution if recovery is otherwise proved and no prejudice is established. Criminal liability under Section 135 requires conscious possession, knowledge of smuggling and involvement in dealing with the goods. en-us Wed, 30 Dec 1981 00:00:00 +0530 Thu, 03 Jun 2010 15:39:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41468 Section 123 of the Customs Act shifts the burden of proving lawful importation once whisky is notified and seizure is based on reasonable belief that the goods are smuggled. Foreign markings, intact seals, substantial quantity, chemical evidence of foreign origin and unexplained possession may support that belief. The later notification is treated as procedural where the relevant confiscation or adjudicatory stage follows its issue. An irregular or unauthorised search does not alone invalidate seizure or prosecution if recovery is otherwise proved and no prejudice is established. Criminal liability under Section 135 requires conscious possession, knowledge of smuggling and involvement in dealing with the goods. Case-Laws Customs Wed, 30 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41468