Professional Documents
Culture Documents
RULING:
1. Seizure and forfeiture proceedings under tariff and customs laws is
not criminal in nature. No need for proof beyond reasonable doubt to
seize property.
a. These don’t result in conviction of offender so are purely civil
and administrative.
b. The penalty in seizure cases is distinct and separate from
criminal cases. Here, unlawful goods are merely seized.
c. Since it is not a criminal proceeding, proof beyond reasonable
doubt is not required.