https://www.taxtmi.com/caselaws?id=45469 Customs confiscation may be sustained where gold biscuits with foreign markings are seized and the possessor gives an unsatisfactory explanation, because illicit import and culpable possession can be inferred from surrounding circumstances even if the statutory presumption is not directly invoked. The burden may shift to the person in control of the goods to explain facts especially within his knowledge, and an adverse inference may follow from failure to do so. A criminal acquittal, particularly one based on technical grounds or on non-application of a presumption, does not by itself defeat independent confiscation proceedings when the contraband character of the goods has not been disproved. Confiscation and penalty were upheld. en-us Thu, 09 Sep 1999 00:00:00 +0530 Mon, 12 Jul 2010 09:53:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45469 Customs confiscation may be sustained where gold biscuits with foreign markings are seized and the possessor gives an unsatisfactory explanation, because illicit import and culpable possession can be inferred from surrounding circumstances even if the statutory presumption is not directly invoked. The burden may shift to the person in control of the goods to explain facts especially within his knowledge, and an adverse inference may follow from failure to do so. A criminal acquittal, particularly one based on technical grounds or on non-application of a presumption, does not by itself defeat independent confiscation proceedings when the contraband character of the goods has not been disproved. Confiscation and penalty were upheld. Case-Laws Customs Thu, 09 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45469