https://www.taxtmi.com/caselaws?id=107571 Mere police detention or guarding of goods does not amount to seizure for the purpose of Section 123 of the Customs Act, 1962; the statutory burden continues unless there is a legal seizure in the customs sense. On the facts discussed, the gold was only kept under guard pending inquiry and was later seized by customs, so the burden remained on the claimants to prove lawful origin. Their explanation was not accepted, and the confiscation under Section 111(d) and penalties under Section 112 were upheld as sustainable. en-us Thu, 05 Jun 2003 00:00:00 +0530 Fri, 23 Mar 2012 14:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107571 Mere police detention or guarding of goods does not amount to seizure for the purpose of Section 123 of the Customs Act, 1962; the statutory burden continues unless there is a legal seizure in the customs sense. On the facts discussed, the gold was only kept under guard pending inquiry and was later seized by customs, so the burden remained on the claimants to prove lawful origin. Their explanation was not accepted, and the confiscation under Section 111(d) and penalties under Section 112 were upheld as sustainable. Case-Laws Customs Thu, 05 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107571