https://www.taxtmi.com/caselaws?id=45620 Section 178A of the Sea Customs Act applies where the customs officer forms a reasonable belief, before or at the time of seizure, that goods are smuggled; secret information, surveillance, suspicious conduct of the carrier, and recovery of gold may furnish that belief. The presumption is not confined to the person from whose possession the goods were seized and may extend to persons connected with the carrier when the surrounding circumstances justify it. The note also states that an allegation of breach of natural justice must be supported by the record and the pleadings; a vague complaint of material collected behind a party's back, without demonstrated denial of opportunity, does not vitiate the adjudication. en-us Mon, 26 Feb 1973 00:00:00 +0530 Mon, 12 Jul 2010 18:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45620 Section 178A of the Sea Customs Act applies where the customs officer forms a reasonable belief, before or at the time of seizure, that goods are smuggled; secret information, surveillance, suspicious conduct of the carrier, and recovery of gold may furnish that belief. The presumption is not confined to the person from whose possession the goods were seized and may extend to persons connected with the carrier when the surrounding circumstances justify it. The note also states that an allegation of breach of natural justice must be supported by the record and the pleadings; a vague complaint of material collected behind a party's back, without demonstrated denial of opportunity, does not vitiate the adjudication. Case-Laws Customs Mon, 26 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45620