https://www.taxtmi.com/caselaws?id=45729 In confiscation of restricted foreign-origin goods, the customs burden of proof may be discharged without direct evidence by relying on surrounding circumstances, contradictory explanations, the suspicious character of the transaction, and other conduct indicating unlawful acquisition. The court noted that changing versions of the purchase story, the non-existence of the alleged seller firm, and suspicious bills and transaction details were sufficient to support the inference that the goods were not lawfully acquired in the ordinary course of business. On that basis, the burden was treated as discharged and confiscation was upheld. en-us Mon, 13 Feb 1967 00:00:00 +0530 Tue, 13 Jul 2010 14:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45729 In confiscation of restricted foreign-origin goods, the customs burden of proof may be discharged without direct evidence by relying on surrounding circumstances, contradictory explanations, the suspicious character of the transaction, and other conduct indicating unlawful acquisition. The court noted that changing versions of the purchase story, the non-existence of the alleged seller firm, and suspicious bills and transaction details were sufficient to support the inference that the goods were not lawfully acquired in the ordinary course of business. On that basis, the burden was treated as discharged and confiscation was upheld. Case-Laws Customs Mon, 13 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45729