https://www.taxtmi.com/caselaws?id=83935 Gold coins were held liable to confiscation as foreign-origin goods under the Customs Act, 1962 because the record, including the Government Mint opinion, showed that such coins were not known to be manufactured in India and the appellant failed to discharge the burden under Section 123 to prove licit origin. On those facts, confiscation was sustained. However, the age and surrounding circumstances of the coins justified granting redemption instead of absolute confiscation, so redemption on payment of fine was allowed. en-us Wed, 05 Oct 1994 00:00:00 +0530 Mon, 18 Jul 2011 17:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83935 Gold coins were held liable to confiscation as foreign-origin goods under the Customs Act, 1962 because the record, including the Government Mint opinion, showed that such coins were not known to be manufactured in India and the appellant failed to discharge the burden under Section 123 to prove licit origin. On those facts, confiscation was sustained. However, the age and surrounding circumstances of the coins justified granting redemption instead of absolute confiscation, so redemption on payment of fine was allowed. Case-Laws Customs Wed, 05 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83935