https://www.taxtmi.com/caselaws?id=45620 Section 178A of the Sea Customs Act applies where a customs officer forms a reasonable belief, at or before seizure, that goods are smuggled. Secret information, surveillance, suspicious conduct and recovery of gold may support that belief; a later carrier statement may reinforce it without invalidating the seizure. The resulting presumption can extend beyond the person in possession to persons connected with the carrier where surrounding circumstances justify that extension. A natural justice challenge requires a demonstrated denial of opportunity; vague allegations of material collected without participation do not by themselves vitiate customs 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 a customs officer forms a reasonable belief, at or before seizure, that goods are smuggled. Secret information, surveillance, suspicious conduct and recovery of gold may support that belief; a later carrier statement may reinforce it without invalidating the seizure. The resulting presumption can extend beyond the person in possession to persons connected with the carrier where surrounding circumstances justify that extension. A natural justice challenge requires a demonstrated denial of opportunity; vague allegations of material collected without participation do not by themselves vitiate customs adjudication. Case-Laws Customs Mon, 26 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45620