https://www.taxtmi.com/caselaws?id=122358 Where the seizure record did not show foreign markings, did not record the individual weight of the gold pieces, and did not otherwise provide conclusive material proving foreign origin or smuggling, the confiscatory order could not be sustained. The absence of such proof entitled the noticee to the benefit of doubt, and the impugned order was set aside. The decision turns on the insufficiency of the seizure evidence to establish that the gold was of foreign origin or smuggled. en-us Mon, 21 May 2007 00:00:00 +0530 Mon, 13 Aug 2012 11:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122358 Where the seizure record did not show foreign markings, did not record the individual weight of the gold pieces, and did not otherwise provide conclusive material proving foreign origin or smuggling, the confiscatory order could not be sustained. The absence of such proof entitled the noticee to the benefit of doubt, and the impugned order was set aside. The decision turns on the insufficiency of the seizure evidence to establish that the gold was of foreign origin or smuggled. Case-Laws Customs Mon, 21 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122358