https://www.taxtmi.com/caselaws?id=51829 Foreign-origin goods claimed to have been lawfully imported were liable to confiscation where the claimant produced no reliable document proving legal import or acquisition. The claimant's unsupported explanation, together with a bill of entry unrelated to the seized goods, justified a presumption from surrounding circumstances and the parties' conduct. Direct proof of smuggling was not required when the evidence reasonably supported an inference of illicit import. On that basis, confiscation and penalties under Section 112(b) were sustained. en-us Wed, 08 Jan 2003 00:00:00 +0530 Tue, 28 Sep 2010 16:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51829 Foreign-origin goods claimed to have been lawfully imported were liable to confiscation where the claimant produced no reliable document proving legal import or acquisition. The claimant's unsupported explanation, together with a bill of entry unrelated to the seized goods, justified a presumption from surrounding circumstances and the parties' conduct. Direct proof of smuggling was not required when the evidence reasonably supported an inference of illicit import. On that basis, confiscation and penalties under Section 112(b) were sustained. Case-Laws Customs Wed, 08 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51829