https://www.taxtmi.com/caselaws?id=90666 Confiscation of gold and penalty under the Customs Act were held unsustainable because the assay evidence was unreliable, the confessional statements had been retracted early, possible coercion was indicated, and no corroborative evidence proved foreign origin. Section 123 of the Customs Act was found inapplicable on the facts, so the burden of proof did not shift and smuggled character was not established. On the Gold (Control) Act issues, the adjudicating authority had not examined the defence that the gold was lawfully carried for a licensed dealer with proper records, so the matter was remanded for de novo adjudication. en-us Tue, 01 Sep 1998 00:00:00 +0530 Mon, 10 Oct 2011 16:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90666 Confiscation of gold and penalty under the Customs Act were held unsustainable because the assay evidence was unreliable, the confessional statements had been retracted early, possible coercion was indicated, and no corroborative evidence proved foreign origin. Section 123 of the Customs Act was found inapplicable on the facts, so the burden of proof did not shift and smuggled character was not established. On the Gold (Control) Act issues, the adjudicating authority had not examined the defence that the gold was lawfully carried for a licensed dealer with proper records, so the matter was remanded for de novo adjudication. Case-Laws Customs Tue, 01 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90666