https://www.taxtmi.com/caselaws?id=99430 The judgment involved the confiscation of 19 gold biscuits from the appellants by the Commissioner of Customs, Calcutta, due to lack of proof of legal acquisition. The appellants' claims of purchasing the gold were refuted by investigations, with discrepancies in documents and denial by involved parties weakening their defense. The appellants failed to substantiate their case despite introducing additional evidence, leading to the upholding of confiscation and personal penalties by the Tribunal. The judgment emphasized the onus of proving legal possession and highlighted the importance of substantial evidence in such cases. en-us Fri, 19 Jan 2001 00:00:00 +0530 Fri, 27 Jan 2012 13:06:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99430 The judgment involved the confiscation of 19 gold biscuits from the appellants by the Commissioner of Customs, Calcutta, due to lack of proof of legal acquisition. The appellants' claims of purchasing the gold were refuted by investigations, with discrepancies in documents and denial by involved parties weakening their defense. The appellants failed to substantiate their case despite introducing additional evidence, leading to the upholding of confiscation and personal penalties by the Tribunal. The judgment emphasized the onus of proving legal possession and highlighted the importance of substantial evidence in such cases. Case-Laws Customs Fri, 19 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99430