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Customs - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Before coming to the conclusion that the seized goods are of ...


Customs Must Prove Seized Goods Are Smuggled and Foreign; Foreign Markings Alone Aren't Enough Evidence.

December 7, 2018

Case Laws     Customs     AT

Before coming to the conclusion that the seized goods are of foreign origin, the Customs Department was required to establish by means of evidence that the goods are of smuggled goods. Mere fact that the goods bore foreign markings, will not be enough to conclude that the goods were smuggled.

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