https://www.taxtmi.com/caselaws?id=45745 In a prosecution under section 135(b) of the Customs Act, the prosecution must independently prove that the seized goods were imported contrary to law and were liable to confiscation under section 111(d). The presumption under section 123(1) does not apply where seizure is made by the police rather than under the Customs Act. Recovery of gold biscuits from the accused was supported by police and panch evidence, but the further allegation of smuggled import was not proved beyond conjecture. The conviction and sentence were therefore set aside for failure to establish unlawful import and confiscability. en-us Mon, 09 Feb 1970 00:00:00 +0530 Tue, 13 Jul 2010 15:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45745 In a prosecution under section 135(b) of the Customs Act, the prosecution must independently prove that the seized goods were imported contrary to law and were liable to confiscation under section 111(d). The presumption under section 123(1) does not apply where seizure is made by the police rather than under the Customs Act. Recovery of gold biscuits from the accused was supported by police and panch evidence, but the further allegation of smuggled import was not proved beyond conjecture. The conviction and sentence were therefore set aside for failure to establish unlawful import and confiscability. Case-Laws Customs Mon, 09 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45745