https://www.taxtmi.com/caselaws?id=47860 Foreign-origin goods found in unexplained possession can justify confiscation under the Customs Act even without direct proof of illegal import. Where the goods are in the custody and control of the possessor, no satisfactory purchase records are produced, and the possessor's statements are inconsistent, circumstantial evidence and adverse inference may be relied on. In such circumstances, the burden may shift to the possessor to explain facts within personal knowledge, and direct evidence of import is not indispensable. The court treated the Tribunal's insistence on direct proof as incorrect and upheld confiscation under section 111(d) on the basis of the surrounding evidence and applicable presumptions. en-us Wed, 16 Nov 2005 00:00:00 +0530 Sat, 31 Jul 2010 12:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47860 Foreign-origin goods found in unexplained possession can justify confiscation under the Customs Act even without direct proof of illegal import. Where the goods are in the custody and control of the possessor, no satisfactory purchase records are produced, and the possessor's statements are inconsistent, circumstantial evidence and adverse inference may be relied on. In such circumstances, the burden may shift to the possessor to explain facts within personal knowledge, and direct evidence of import is not indispensable. The court treated the Tribunal's insistence on direct proof as incorrect and upheld confiscation under section 111(d) on the basis of the surrounding evidence and applicable presumptions. Case-Laws Customs Wed, 16 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47860