https://www.taxtmi.com/caselaws?id=43240 Section 113(c) of the Customs Act, 1962 applies when dutiable or prohibited goods are brought near the coast or a land frontier for export from a place other than a customs station or port. The Gujarat HC noted that intent to smuggle may be proved by credible circumstantial evidence, including seizure near the coast, statements under Section 108, absence of transport documents, an implausible explanation, clandestine custody, and delayed ownership claims. It also reaffirmed that direct evidence is not required in smuggling matters, and adverse inference may arise from unexplained facts within the person's special knowledge. The confiscation of the silver bars and the penalty were upheld. en-us Fri, 16 Aug 1991 00:00:00 +0530 Thu, 17 Jun 2010 09:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43240 Section 113(c) of the Customs Act, 1962 applies when dutiable or prohibited goods are brought near the coast or a land frontier for export from a place other than a customs station or port. The Gujarat HC noted that intent to smuggle may be proved by credible circumstantial evidence, including seizure near the coast, statements under Section 108, absence of transport documents, an implausible explanation, clandestine custody, and delayed ownership claims. It also reaffirmed that direct evidence is not required in smuggling matters, and adverse inference may arise from unexplained facts within the person's special knowledge. The confiscation of the silver bars and the penalty were upheld. Case-Laws Customs Fri, 16 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43240