https://www.taxtmi.com/caselaws?id=117674 The court found the detention of Shri Amar Kishore Prosad of Ramgarwa to be illegal as it exceeded the 24-hour limit. It held that the burden of proof regarding the origin of the gold was on the Department, which failed to establish the gold bars were of foreign origin. Statements obtained under prolonged detention were deemed lacking in evidentiary value. As a result, the order by the Commissioner (Appeals) was overturned, and the appeals were allowed. en-us Thu, 16 Feb 2006 00:00:00 +0530 Mon, 25 Jun 2012 17:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117674 The court found the detention of Shri Amar Kishore Prosad of Ramgarwa to be illegal as it exceeded the 24-hour limit. It held that the burden of proof regarding the origin of the gold was on the Department, which failed to establish the gold bars were of foreign origin. Statements obtained under prolonged detention were deemed lacking in evidentiary value. As a result, the order by the Commissioner (Appeals) was overturned, and the appeals were allowed. Case-Laws Customs Thu, 16 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117674