https://www.taxtmi.com/caselaws?id=43203 Seizure of cut and rough diamonds led to presumption of smuggled goods and placed the onus on the person from whose possession they were seized; the standard for discharge is preponderance of probabilities. Tribunal and High Court found adequate material-cash book discrepancies, refusal to identify brokers, and incriminating documents-forming a rational nexus for a reasonable belief under Section 110 read with Section 123, and held the appellants failed to discharge the onus. Procedural challenge on denial of fair hearing was rejected: opportunity to be heard was held both given and reasonable. The appeal was dismissed. en-us Fri, 22 Jul 1988 00:00:00 +0530 Mon, 09 Feb 2026 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43203 Seizure of cut and rough diamonds led to presumption of smuggled goods and placed the onus on the person from whose possession they were seized; the standard for discharge is preponderance of probabilities. Tribunal and High Court found adequate material-cash book discrepancies, refusal to identify brokers, and incriminating documents-forming a rational nexus for a reasonable belief under Section 110 read with Section 123, and held the appellants failed to discharge the onus. Procedural challenge on denial of fair hearing was rejected: opportunity to be heard was held both given and reasonable. The appeal was dismissed. Case-Laws Customs Fri, 22 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43203