https://www.taxtmi.com/caselaws?id=45797 Section 178A of the Sea Customs Act applies only where seized goods are reasonably believed, on facts and surrounding circumstances, to be smuggled goods. Mere suspicion is insufficient, but prior information is not essential if the conduct of the person concerned and the circumstances of interception support that belief. Here, the petitioner was intercepted while handing over diamonds, a companion returned the packet on seeing customs officers, and no vouchers or reliable evidence of lawful acquisition were produced. The burden therefore shifted to the petitioner, and he failed to prove the diamonds were not smuggled, so the confiscation challenge failed. en-us Fri, 02 Feb 1962 00:00:00 +0530 Tue, 13 Jul 2010 18:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45797 Section 178A of the Sea Customs Act applies only where seized goods are reasonably believed, on facts and surrounding circumstances, to be smuggled goods. Mere suspicion is insufficient, but prior information is not essential if the conduct of the person concerned and the circumstances of interception support that belief. Here, the petitioner was intercepted while handing over diamonds, a companion returned the packet on seeing customs officers, and no vouchers or reliable evidence of lawful acquisition were produced. The burden therefore shifted to the petitioner, and he failed to prove the diamonds were not smuggled, so the confiscation challenge failed. Case-Laws Customs Fri, 02 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45797