https://www.taxtmi.com/caselaws?id=89952 Confiscation of gold, silver and a car under customs law failed because suspicion from concealment in a secret cavity could not replace proof of smuggled character. The record contained no independent evidence of foreign origin, no foreign markings, and no post-seizure material establishing that the goods had been brought from Nepal or otherwise smuggled, so the basis for confiscation and penalties collapsed. The Board circular on seizure of silver was also relevant and subordinate customs authorities were required to follow it. On that material, the goods were not liable to confiscation and the penalties were unsustainable. en-us Thu, 31 Dec 1998 00:00:00 +0530 Sat, 01 Oct 2011 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89952 Confiscation of gold, silver and a car under customs law failed because suspicion from concealment in a secret cavity could not replace proof of smuggled character. The record contained no independent evidence of foreign origin, no foreign markings, and no post-seizure material establishing that the goods had been brought from Nepal or otherwise smuggled, so the basis for confiscation and penalties collapsed. The Board circular on seizure of silver was also relevant and subordinate customs authorities were required to follow it. On that material, the goods were not liable to confiscation and the penalties were unsustainable. Case-Laws Customs Thu, 31 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89952