https://www.taxtmi.com/caselaws?id=48213 Proof of seizure was accepted on the seizing officer's testimony, corroborated by the seizure memo and surrounding circumstances, despite non-examination of the independent witnesses named in the list. The customs officer was held territorially competent because the notification appointing Land Customs Officers was construed to extend throughout the Collector's jurisdiction, not only the districts named in the schedule. Mens rea and the ingredients of the customs offence were inferred from the smuggled character of the gold, the concealment, the manner of carriage, and the appellant's role, leading to affirmation of conviction and sentence. en-us Thu, 29 Aug 1963 00:00:00 +0530 Fri, 02 Jun 2017 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48213 Proof of seizure was accepted on the seizing officer's testimony, corroborated by the seizure memo and surrounding circumstances, despite non-examination of the independent witnesses named in the list. The customs officer was held territorially competent because the notification appointing Land Customs Officers was construed to extend throughout the Collector's jurisdiction, not only the districts named in the schedule. Mens rea and the ingredients of the customs offence were inferred from the smuggled character of the gold, the concealment, the manner of carriage, and the appellant's role, leading to affirmation of conviction and sentence. Case-Laws Customs Thu, 29 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48213