https://www.taxtmi.com/caselaws?id=89946 An earlier remand on natural justice prevented reopening of the Additional Collector's jurisdiction under the Gold (Control) Act, so that challenge failed. Possession of the seized gold was sufficient on the material available; the claim that it belonged to the appellant's father-in-law was not proved, and no separate notice issue displaced that inference. Foreign markings created reasonable belief of foreign origin, attracting Section 123 of the Customs Act and shifting the burden to the appellant to prove lawful import, which he did not discharge. The composite penalty was partly unsustainable after repeal of the Gold (Control) Act, so only the Customs Act penalty was retained. en-us Fri, 18 Dec 1998 00:00:00 +0530 Sat, 01 Oct 2011 14:14:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89946 An earlier remand on natural justice prevented reopening of the Additional Collector's jurisdiction under the Gold (Control) Act, so that challenge failed. Possession of the seized gold was sufficient on the material available; the claim that it belonged to the appellant's father-in-law was not proved, and no separate notice issue displaced that inference. Foreign markings created reasonable belief of foreign origin, attracting Section 123 of the Customs Act and shifting the burden to the appellant to prove lawful import, which he did not discharge. The composite penalty was partly unsustainable after repeal of the Gold (Control) Act, so only the Customs Act penalty was retained. Case-Laws Customs Fri, 18 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89946