https://www.taxtmi.com/caselaws?id=73191 Fully finished gold Mohurs and Habib coins bearing designs and inscriptions were treated as articles, not primary gold, under the Gold Control Act, so confiscation and penalty could not be sustained. Foreign marked gold attracted the customs presumption of unlawful import, and because the possessor did not discharge the burden of lawful possession, confiscation and penalty were upheld. Primary Rawa gold was treated as primary gold and remained liable to confiscation, though release was allowed on payment of redemption fine. The result was partial relief, limited to the Mohurs and Habib coins. en-us Tue, 14 Jul 1987 00:00:00 +0530 Fri, 27 Jan 2012 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73191 Fully finished gold Mohurs and Habib coins bearing designs and inscriptions were treated as articles, not primary gold, under the Gold Control Act, so confiscation and penalty could not be sustained. Foreign marked gold attracted the customs presumption of unlawful import, and because the possessor did not discharge the burden of lawful possession, confiscation and penalty were upheld. Primary Rawa gold was treated as primary gold and remained liable to confiscation, though release was allowed on payment of redemption fine. The result was partial relief, limited to the Mohurs and Habib coins. Case-Laws Central Excise Tue, 14 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73191