Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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Reasonable belief for seizure was absent where gold bangles and silver granules were intercepted in town seizure on non-specific intelligence, while the respondents produced manufacturing vouchers and GST invoices showing domestic procurement. Section 123 presumption did not arise because the Department had not first established foreign origin, the goods bore no foreign markings, and the evidence of smuggling was uncorroborated. Confiscation of both goods was therefore unsustainable, and the failure to prove smuggled character also defeated penalties under Sections 112(a) and 112(b), especially where lawful purchase documents remained unrebutted.
Reasonable belief for seizure was absent where gold bangles and silver granules were intercepted in town seizure on non-specific intelligence, while the respondents produced manufacturing vouchers and GST invoices showing domestic procurement. Section 123 presumption did not arise because the Department had not first established foreign origin, the goods bore no foreign markings, and the evidence of smuggling was uncorroborated. Confiscation of both goods was therefore unsustainable, and the failure to prove smuggled character also defeated penalties under Sections 112(a) and 112(b), especially where lawful purchase documents remained unrebutted.
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