https://www.taxtmi.com/caselaws?id=97839 The Tribunal ruled in favor of confiscating gold biscuits seized from Abdul Rahim, upholding penalties imposed on the parties involved. The Tribunal found Abdul Rahim's initial statement, supported by a witness, credible, dismissing the Appellant's arguments. Emphasizing the burden of proof under the Customs Act, the Tribunal concluded the gold was not lawfully purchased. Despite the Appellant's contentions regarding lack of proper inquiry and bills, the Tribunal upheld the confiscation and penalties, citing credible statements and the failure to prove the gold was not smuggled. en-us Tue, 08 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 12:44:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97839 The Tribunal ruled in favor of confiscating gold biscuits seized from Abdul Rahim, upholding penalties imposed on the parties involved. The Tribunal found Abdul Rahim's initial statement, supported by a witness, credible, dismissing the Appellant's arguments. Emphasizing the burden of proof under the Customs Act, the Tribunal concluded the gold was not lawfully purchased. Despite the Appellant's contentions regarding lack of proper inquiry and bills, the Tribunal upheld the confiscation and penalties, citing credible statements and the failure to prove the gold was not smuggled. Case-Laws Customs Tue, 08 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97839