https://www.taxtmi.com/caselaws?id=100139 Seizure of gold bars with foreign markings, supported by the seizure mahazar, the seizing officer's evidence, the goldsmith's test, and the respondent's own statement, was held sufficient to prove that the articles were gold bars. The Court found that the respondent's statement had to be read as a whole and that its clear admission of gold recovered from his box could not be ignored because another part was exculpatory. As the seizure attracted the statutory presumption of smuggled character, the burden shifted to the respondent to prove lawful import or possession, and that burden was not discharged. The conviction and sentence were restored. en-us Wed, 12 Jan 1983 00:00:00 +0530 Tue, 19 Aug 2014 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100139 Seizure of gold bars with foreign markings, supported by the seizure mahazar, the seizing officer's evidence, the goldsmith's test, and the respondent's own statement, was held sufficient to prove that the articles were gold bars. The Court found that the respondent's statement had to be read as a whole and that its clear admission of gold recovered from his box could not be ignored because another part was exculpatory. As the seizure attracted the statutory presumption of smuggled character, the burden shifted to the respondent to prove lawful import or possession, and that burden was not discharged. The conviction and sentence were restored. Case-Laws Companies Law Wed, 12 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100139