https://www.taxtmi.com/caselaws?id=42044 Special customs confiscation provisions prevail over the general disposal power under the Code when seized property has already vested in the Government, so a criminal court cannot direct release of such property contrary to the confiscation order. The note also explains that liability for knowingly transporting smuggled goods may be established through customs statements, corroborative seizure evidence and surrounding conduct, with the statutory presumption of culpable mental state reinforcing proof of knowledge. On that basis, the text treats conscious participation in carrying goods liable to confiscation as sufficient to attract customs penal consequences. en-us Thu, 13 Jun 1985 00:00:00 +0530 Tue, 08 Jun 2010 17:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42044 Special customs confiscation provisions prevail over the general disposal power under the Code when seized property has already vested in the Government, so a criminal court cannot direct release of such property contrary to the confiscation order. The note also explains that liability for knowingly transporting smuggled goods may be established through customs statements, corroborative seizure evidence and surrounding conduct, with the statutory presumption of culpable mental state reinforcing proof of knowledge. On that basis, the text treats conscious participation in carrying goods liable to confiscation as sufficient to attract customs penal consequences. Case-Laws Customs Thu, 13 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42044