https://www.taxtmi.com/caselaws?id=41880 Reasonable belief based on prior information, the manner of concealment and a goldsmith's opinion was sufficient to justify seizure of the gold article as smuggled goods, and the statutory presumption under customs law could operate. The court should not substitute its own view for the seizing officer's prima facie assessment on reasonable belief. Under Section 391 CrPC, additional evidence may be received in appeal where the defect is only formal and admission would advance substantive justice; refusal to permit proof of the Mint Master's report was therefore unjustified. The matter was remitted for further proceedings after allowing proof of that report. en-us Thu, 26 Mar 1987 00:00:00 +0530 Wed, 29 Oct 2025 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41880 Reasonable belief based on prior information, the manner of concealment and a goldsmith's opinion was sufficient to justify seizure of the gold article as smuggled goods, and the statutory presumption under customs law could operate. The court should not substitute its own view for the seizing officer's prima facie assessment on reasonable belief. Under Section 391 CrPC, additional evidence may be received in appeal where the defect is only formal and admission would advance substantive justice; refusal to permit proof of the Mint Master's report was therefore unjustified. The matter was remitted for further proceedings after allowing proof of that report. Case-Laws Customs Thu, 26 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41880