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For gold bullion and jewellery seized in inland transit, the...
Inland gold seizures require evidence of smuggling when local purchase records establish procurement, while cash confiscation requires a smuggling link.
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For gold bullion and jewellery seized in inland transit, the presumption concerning jewellery intercepted at international transit points does not apply merely because the goods were found inland. Invoices, accounts and suppliers' statements establishing local procurement shift the evidential onus to the department. Failure to carry all purchase records during transit does not by itself justify rejecting records produced later. Currency cannot be confiscated as proceeds of smuggled gold solely because it was not kept openly; evidence must connect it to smuggled goods.
For gold bullion and jewellery seized in inland transit, the presumption concerning jewellery intercepted at international transit points does not apply merely because the goods were found inland. Invoices, accounts and suppliers' statements establishing local procurement shift the evidential onus to the department. Failure to carry all purchase records during transit does not by itself justify rejecting records produced later. Currency cannot be confiscated as proceeds of smuggled gold solely because it was not kept openly; evidence must connect it to smuggled goods.
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