https://www.taxtmi.com/caselaws?id=73732 Unaccounted gold ornaments found in licensed premises may be confiscated where the explanation is improbable, unsupported by statutory records, and appears to be an afterthought. The commentary also notes that a criminal acquittal does not prevent adjudicating authorities from rejecting the same defence, because adjudication and criminal proceedings operate independently and apply different standards of proof. Where the claimed entitlement to seized gold depends on the same discredited narrative and no separate reliable material proves lawful ownership, confiscation may be sustained. In such circumstances, redemption fine and penalty may also be maintained if the defence is found false rather than merely technical. en-us Tue, 08 Mar 1988 00:00:00 +0530 Wed, 01 Feb 2012 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73732 Unaccounted gold ornaments found in licensed premises may be confiscated where the explanation is improbable, unsupported by statutory records, and appears to be an afterthought. The commentary also notes that a criminal acquittal does not prevent adjudicating authorities from rejecting the same defence, because adjudication and criminal proceedings operate independently and apply different standards of proof. Where the claimed entitlement to seized gold depends on the same discredited narrative and no separate reliable material proves lawful ownership, confiscation may be sustained. In such circumstances, redemption fine and penalty may also be maintained if the defence is found false rather than merely technical. Case-Laws Central Excise Tue, 08 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73732