https://www.taxtmi.com/caselaws?id=41714 Customs adjudication based on appraisal of seized goods, surrounding circumstances, documents and oral evidence was not liable to be quashed on a purely abstract burden-of-proof approach. The High Court held that the authorities had not acted on any assumed presumption under Section 123, but had evaluated the explanation for the cloves and the alleged concealment in nux vomica bags before finding smuggling. The writ court's interference with confiscation and penalty orders was therefore unwarranted, and the customs orders were upheld. en-us Tue, 20 Dec 1977 00:00:00 +0530 Sat, 05 Jun 2010 15:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41714 Customs adjudication based on appraisal of seized goods, surrounding circumstances, documents and oral evidence was not liable to be quashed on a purely abstract burden-of-proof approach. The High Court held that the authorities had not acted on any assumed presumption under Section 123, but had evaluated the explanation for the cloves and the alleged concealment in nux vomica bags before finding smuggling. The writ court's interference with confiscation and penalty orders was therefore unwarranted, and the customs orders were upheld. Case-Laws Customs Tue, 20 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41714