https://www.taxtmi.com/caselaws?id=48343 The court upheld the jurisdiction of Customs officials for search and seizure, finding the contraband smuggled through Goa. It ruled that the seized goods were of foreign origin, shifting the burden of proof to the petitioners. The court deemed the show cause notice clear and rejected claims of lack of specificity. It held that the petitioners had a fair opportunity to cross-examine and dismissed claims of duress in obtaining statements. The court affirmed the penalties and confiscation orders, rejecting pleas for leniency and dismissing arguments on nabbing the real culprits. The petitions were dismissed with no costs. en-us Thu, 14 Dec 2006 00:00:00 +0530 Wed, 04 Aug 2010 10:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48343 The court upheld the jurisdiction of Customs officials for search and seizure, finding the contraband smuggled through Goa. It ruled that the seized goods were of foreign origin, shifting the burden of proof to the petitioners. The court deemed the show cause notice clear and rejected claims of lack of specificity. It held that the petitioners had a fair opportunity to cross-examine and dismissed claims of duress in obtaining statements. The court affirmed the penalties and confiscation orders, rejecting pleas for leniency and dismissing arguments on nabbing the real culprits. The petitions were dismissed with no costs. Case-Laws Customs Thu, 14 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48343