https://www.taxtmi.com/caselaws?id=42044 Customs confiscation and vesting in the Central Government override the general criminal-court power to dispose of property under the Code of Criminal Procedure. Once a seized vehicle has been confiscated under the Customs Act, a Magistrate cannot order its release under Section 452, and the confiscation remains operative. Knowingly transporting silver liable to confiscation may attract liability under the Customs Act where voluntary customs-enquiry statements, corroborative evidence, seizure records and surrounding conduct establish conscious involvement. The statutory presumption of culpable mental state may apply, while an unsupported delayed explanation about the nature of the goods may be rejected. 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 Customs confiscation and vesting in the Central Government override the general criminal-court power to dispose of property under the Code of Criminal Procedure. Once a seized vehicle has been confiscated under the Customs Act, a Magistrate cannot order its release under Section 452, and the confiscation remains operative. Knowingly transporting silver liable to confiscation may attract liability under the Customs Act where voluntary customs-enquiry statements, corroborative evidence, seizure records and surrounding conduct establish conscious involvement. The statutory presumption of culpable mental state may apply, while an unsupported delayed explanation about the nature of the goods may be rejected. Case-Laws Customs Thu, 13 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42044