Failure to Provide Documents Doesn't Mean Goods Are Smuggled, Customs Authority Can't Assume Otherwise.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Mere failure on the part of the appellant to produce some document to the satisfaction of the Customs Authority does not ipso-facto lead to inevitable conclusion that the goods are smuggled. - AT....