https://www.taxtmi.com/caselaws?id=45741 Customs confiscation could not be sustained on mere suspicion where the department failed to invoke the statutory presumption under Section 178A of the Sea Customs Act and did not establish illegal importation by positive evidence. The High Court also held that natural justice was not breached merely because the adjudicating authority relied on statements recorded in the petitioners' absence, since copies were supplied and a real opportunity was given to produce and test those witnesses. As the order rested on suspicion rather than proof of smuggling, the confiscation was set aside with costs. en-us Thu, 08 Oct 1959 00:00:00 +0530 Tue, 13 Jul 2010 15:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45741 Customs confiscation could not be sustained on mere suspicion where the department failed to invoke the statutory presumption under Section 178A of the Sea Customs Act and did not establish illegal importation by positive evidence. The High Court also held that natural justice was not breached merely because the adjudicating authority relied on statements recorded in the petitioners' absence, since copies were supplied and a real opportunity was given to produce and test those witnesses. As the order rested on suspicion rather than proof of smuggling, the confiscation was set aside with costs. Case-Laws Customs Thu, 08 Oct 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45741