https://www.taxtmi.com/caselaws?id=90620 Prior information and recovery from concealed places were treated as sufficient to establish reasonable belief for search, and authorisation by a Superintendent was held valid under the cited notification; any illegality in the search did not by itself vitiate the seizure. Foreign-marked gold biscuits and foreign currency were held liable to confiscation because the possessors failed to rebut the statutory burden with credible proof of lawful possession or import. The Indian currency was also treated as the sale proceeds of smuggled gold, as the cash was not satisfactorily accounted for on the record. The confiscation and penalty order was sustained in full. en-us Fri, 26 Dec 1997 00:00:00 +0530 Mon, 10 Oct 2011 13:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90620 Prior information and recovery from concealed places were treated as sufficient to establish reasonable belief for search, and authorisation by a Superintendent was held valid under the cited notification; any illegality in the search did not by itself vitiate the seizure. Foreign-marked gold biscuits and foreign currency were held liable to confiscation because the possessors failed to rebut the statutory burden with credible proof of lawful possession or import. The Indian currency was also treated as the sale proceeds of smuggled gold, as the cash was not satisfactorily accounted for on the record. The confiscation and penalty order was sustained in full. Case-Laws Customs Fri, 26 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90620