https://www.taxtmi.com/caselaws?id=42160 Notifications issued under the Customs Act were treated as delegated legislation with the force of law, so the court was bound to take judicial notice of them without formal proof. An irregular or unauthorised search did not, by itself, vitiate the seizure, investigation, or prosecution; the seizure still had to be assessed on its merits. Goods proved to be of foreign origin, unsupported by lawful import or duty-paid documents, were treated as notified smuggled goods because the statutory burden to disprove smuggling was not discharged. The acquittal was set aside, and conviction under the Customs Act followed. en-us Thu, 26 Nov 1987 00:00:00 +0530 Wed, 09 Jun 2010 15:11:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42160 Notifications issued under the Customs Act were treated as delegated legislation with the force of law, so the court was bound to take judicial notice of them without formal proof. An irregular or unauthorised search did not, by itself, vitiate the seizure, investigation, or prosecution; the seizure still had to be assessed on its merits. Goods proved to be of foreign origin, unsupported by lawful import or duty-paid documents, were treated as notified smuggled goods because the statutory burden to disprove smuggling was not discharged. The acquittal was set aside, and conviction under the Customs Act followed. Case-Laws Customs Thu, 26 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42160