Customs confiscation requires a foundational reasonable belief...

Customs confiscation requires a foundational reasonable belief of smuggling before the burden of proof can shift for notified gold; purity alone does not establish foreign origin or smuggled character. Foreign markings may establish prima facie foreign origin but, without corroborative evidence of smuggling, do not justify absolute confiscation; restricted gold may ordinarily be redeemed. Currency can be confiscated as sale proceeds only where the Department proves a clear nexus with sales of smuggled goods. Reliance on witness statements requires an opportunity for cross-examination and compliance with statutory conditions governing their use. Penalty is not automatic and must rest on proof of knowledge, intent or active involvement, while remaining proportionate.