https://www.taxtmi.com/caselaws?id=94351 The Tribunal upheld the confiscation and penalty orders under the Customs Act, 1962, concerning the seizure of gold biscuits from an individual without valid proof of acquisition. Despite the appellant's arguments of legal import and possession for ornament making, the Tribunal found insufficient evidence to support these claims. Discrepancies in statements and the failure to establish a clear link between the seized gold and legal import documentation led to the rejection of the appeal, emphasizing the necessity of substantiating ownership and legality in such cases. en-us Fri, 06 Feb 1998 00:00:00 +0530 Mon, 21 Nov 2011 17:51:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94351 The Tribunal upheld the confiscation and penalty orders under the Customs Act, 1962, concerning the seizure of gold biscuits from an individual without valid proof of acquisition. Despite the appellant's arguments of legal import and possession for ornament making, the Tribunal found insufficient evidence to support these claims. Discrepancies in statements and the failure to establish a clear link between the seized gold and legal import documentation led to the rejection of the appeal, emphasizing the necessity of substantiating ownership and legality in such cases. Case-Laws Customs Fri, 06 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94351